Delhi HC set-aside Provisional Bank Attachment After GST Appeal & Pre-Deposit

MJ Bizcrafts LLP Vs Central Goods And Services Tax Delhi South Commissionerate (Delhi High Court) Delhi High Court has set aside the provisional attachment of bank accounts belonging to MJ Bizcrafts LLP, ruling that such action is unsustainable once an appeal against an original order has been filed and the mandatory pre-deposit made under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017. The decision, delivered on July 16, 2025, underscores the automatic stay provision within the GST framework, offering clarity on taxpayer rights during the appeal process. MJ Bizcrafts LLP h...