Provisional Attachment Ends After Final GST Order: Rajasthan HC

Cyberpoint Private Limited Vs Commissioner of Central Goods And Service Tax (Rajasthan High Court) The Rajasthan High Court addressed an appeal concerning the provisional attachment of a bank account under Section 83 of theCentral Goods And Services Tax Act, 2017(CGST Act). Counsel for both parties agreed that the issue had already been settled by the Supreme Court in its order dated 03.03.2025 in Om Prakash Gupta versus Principal Additional Director General. In that case, the Supreme Court noted that although the petitioner had challenged a provisional attachment order, a final order under Se...