Delhi HC Keeps Repeated Cash Credit Account Attachment Issue Open: CGST Act Section 83

Parthavi Metal And Alloys Vs Union Of India & Ors. (Delhi High Court) In the case of Parthavi Metal And Alloys vs. Union Of India & Ors., heard in the Delhi High Court, the petitioner challenges an order dated 04.08.2022 passed under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act), which provisionally attached the cash credit accounts of the petitioners. The petitioner, represented by learned counsel, argues that according to Section 83(2) of the CGST Act, the maximum period for attachment of cash credit accounts is one year from the date the order is made under S...