GST Allahabad HC Upholds Validity of Provisional Attachment for One Year

Rajat Infra Developers Private Ltd Vs Union of India And 4 Others (Allahabad High Court) Allahabad High Court dismissed the writ petition filed by Rajat Infra Developers Private Ltd. against the Union of India and other respondents regarding the provisional attachment of its bank account under Section 83 of the Uttar Pradesh Goods and Services Tax (UPGST) Act, 2017. The petitioner challenged the orders dated July 8, 2024, and October 30, 2024, issued by the tax authorities. The court had previously directed authorities to consider the objections of the petitioner, after which the objections we...