HC Quashes second Provisional attachment order which was passed 4 days after Quashing of First order

Global Enterprises Vs Commissioner Central Goods and Service Tax (Delhi High Court)

A division bench of the Delhi High Court has quashed a provisional attachment order as the validity of the same is expired after one year.

The petitioner’s account was frozen for the first time via provisional attachment order dated 19.05.2020, which was, concededly, quashed by this Court via order dated 22.03.2021, passed in W.P.(C) 5344/2020. The appellant contended that immediately after the Court had

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