HC lifts Provisional Attachment, assessee agrees to pay GST liability in installments

Nirajkumar Nareshkumar Lakhyani Vs State of Gujarat (Gujarat High Court)

In the case of Nirajkumar Nareshkumar Lakhyani v. State of Gujarat [Special civil application no. 6777 of 2023 dated April 27, 2023], the Gujarat High Court, in its esteemed judgment, overturned the ruling of the Adjudicating Authority. The Court granted permission to the assessee to fulfill their tax liability through installment payments, consequently lifting the provisional attachment of the assessee’s bank account.