Bombay HC Declares Provisional GST Account Attachment Invalid After One Year

Ravid Multiventures Private Limited & ors. Vs Union of India & ors. (Calcutta High Court)

The Calcutta High Court has declared a provisional bank account attachment invalid, ruling that it had lost its legal force due to the expiry of the statutory one-year period. In a concise judgment in the case of Ravid Multiventures Private Limited & ors. Vs Union of India & ors., the court sided with the petitioner, reinforcing the strict time limits imposed on tax authorities by the Central Goods and Services Tax (CGST) Act, 2017. The ruling provides a clear

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