GST: HC Set Aside Order of Provisional Attachment of Bank A/c & Directs to De-freeze

A. P. Steels Vs Additional Director General (Karanataka High Court) The Petitioner filed a writ petition seeking to set aside the impugned provisional attachment of bank account bearing under Section 83 of CGST Act. The High Court held that the impugned provisional attachment of the Petitioner’s bank account was in vogue till 27.05.2020. The communication/order dated 28.05.2019 ceased to operate with the effect from 27.05.2020. Respondent Nos.1 and 2 were directed to de- freeze the Petitioners’ bank account. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT In the instant petition, the peti...