GST Provisional Attachment Beyond One Year Invalid: Delhi HC

Sutantu Care Pvt. Ltd. Vs Superintendent CGST Anti Evasion & Anr. (Delhi High Court) The Delhi High Court has directed the unfreezing of a company’s bank account, finding that a provisional attachment order issued by the tax authorities was no longer valid. In the case of Sutantu Care Pvt. Ltd. vs. Superintendent CGST Anti Evasion, the court ruled that the order of attachment had expired, was issued by an officer without proper authority, and did not meet the legal requirements for such an action. The court’s decision, issued after the tax department’s counsel conceded th...