GST Bank Account Freeze Invalid After Statutory One-Year Period: Delhi HC

Shagun Goel Vs Directorate General of GST Intelligence & Anr. (Delhi High Court) The Delhi High Court considered a writ petition challenging the continued operation of a provisional attachment order passed under Section 83 of the Central Goods and Services Tax Act, 2017. The impugned order dated 3rd June 2024 had provisionally attached Bank Account No. 135605500936 (IFSC: ICIC0006295), resulting in an embargo on the petitioner’s right to operate the account. The petitioner relied on Section 83(2) of the Act, which provides that a provisional attachment shall cease to operate after the ex...