Provisional attachment under GST cease to have effect after a period of one year from date of order of attachment

Darshan Comtrade Pvt Ltd Vs Principal Chief Commissioner of GST (Madras High Court)

The prayer of the petitioner is as against an order of the third respondent that is Assistant Commissioner, Goods and Service Tax dated 06.09.2019, which is passed in Form GST DRC-22 attaching the current account of the petitioner in ICICI Bank, Pursawawalkam, Chenai bearing Account No.602505060430.

2. Section 83 of the Please become a Premium member. If you are already a Premium member, login here to access the full content.