Provisional Bank Account Attachment Under GST Ceases After One Year: Calcutta HC

Amit Metaliks Limited Vs Commissioner (Calcutta High Court) The Calcutta High Court partly allowed two writ petitions challenging a provisional attachment order dated 3rd January, 2025 issued under Section 83 of the Central Goods and Services Tax Act, 2017 by the Commissioner, CGST & Central Excise, Patna-II. The order had attached the petitioner’s property, including bank accounts situated within the jurisdiction of the Court. In WPA/1940/2025, the petitioner initially sought a declaration that the proceedings under Section 83, including the attachment order issued in Form GST DRC-22, w...