GST: Provisional Bank account attachment order loses its force after one year

Merlin Facilities Pvt. Ltd. Vs Union Of India & Ors. (Delhi High Court) In an intriguing case of Merlin Facilities Pvt. Ltd. Vs Union of India, the Delhi High Court dealt with the legality of a provisional attachment order under Section 83 of the Central Goods and Service Tax Act, 2017 (CGST Act). The Court was asked to consider the continued enforceability of the attachment order that provisionally attached the petitioner’s bank accounts. Analysis: The crux of the case lies in the interpretation of Section 83(2) of the CGST Act, which stipulates a maximum operative period of one yea...