Provisional attachment under GST ceases to have effect after a period of one year

Seema Gupta Vs Principal Commissioner of GST And Ors (Delhi High Court)

The Hon’ble Delhi High Court in Seema Gupta v. Principal Commissioner of GST [W.P. (C) NO. 7387 of 2024 dated May 24, 2024], directed the bank to permit the operation of assessee bank account, which was provisionally attached under Section 83 of Central Goods and Services Tax Act, 2017 (CGST Act).

Facts:

Seema Gupta (“the Petitioner”), bank account was provisionally attached

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