Bank Account Freeze Under GST Cannot Continue Beyond One Year: Bombay HC

Yash Metal Impex Pvt. Ltd. & Anr. Vs Principal Commissioner of Central GST (Bombay High Court)

The Bombay High Court has declared a provisional attachment of a company’s bank accounts to be legally invalid, ruling that the one-year statutory period for such attachments had long expired. In a direct and concise judgment in the case of Yash Metal Impex Pvt. Ltd. & Anr. vs. Principal Commissioner of Central GST, the court sided with the petitioner, reinforcing the strict time limits imposed on tax authorities by the Central Goods and Services Tax (CGST)

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