Delhi High Court Rules GST Provisional Attachment Expired After One Year

Aashna Singhal Vs Principal Commissioner of GST And Ors (Delhi High Court) In the case of Aashna Singhal vs. Principal Commissioner of GST and Ors., the Delhi High Court addressed the provisional attachment of a bank account under Section 83 of the Central Goods and Service Tax Act, 2017. The petitioner, Aashna Singhal, challenged the attachment of her bank account, which was provisionally attached on January 27, 2022. The court’s decision hinged on Section 83(2) of the Act, which stipulates that a provisional attachment order ceases to have effect after one year. The respondent, the GST...