Attachment Order Lapses After One-Year Limit Under GST Law: Delhi HC

Devansh Wire And Cables Private Limited Vs Union of India & Anr. (Delhi High Court)

The petitioner challenged an order dated 18.11.2020 passed under Section 83 of the CGST Act, which had provisionally attached its property and bank account. The Court noted that under Section 83(2) of the CGST Act, any order issued under Section 83(1) ceases to operate after one year, and therefore the impugned attachment order was no longer operative. The petitioner stated that no fresh order of attachment had been issued, while the respondents sought time to verify this. The Court found verifi

Please become a Premium member. If you are already a Premium member, login here to access the full content.