Provisional GST Attachment Ceases to Operate After One Year: Delhi HC

Arpit Trading Company Vs PR. Commissioner of Goods And Service Tax (Delhi High Court)

The Delhi High Court has directed the unfreezing of a company’s bank account, ruling that a provisional attachment order under the Central Goods and Services Tax (CGST) Act, 2017, had expired. In the case of Arpit Trading Company vs. PR. Commissioner of Goods and Service Tax, the court held that any provisional attachment under Section 83 of the CGST Act ceases to be operative after one year. This decision provides significant relief to the petitioner, whose bank account was

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