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 by the Revenue Authority under Section 83 of the CGST Act vide Order dated January 27, 2022.

Thereafter, no fresh attachment order was passed.

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