Bank Attachment Lifted by Delhi HC Following GST Proceedings Closure

Om Prakash Gupta Vs Pr. Additional Director General DGGI & Ors. (Delhi High Court)

Delhi High Court has ordered the lifting of the provisional attachment of Om Prakash Gupta’s bank account, concluding that such an attachment under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017, ceases to have effect once the show cause notice (SCN) proceedings are finalized and appellate remedies are pursued.

The case originated from a writ petition filed by Om Prakash Gupta challenging a bank account attachment letter dated May 28,

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