Provisional GST Attachment Invalid After Remand of Assessment: Delhi HC

Puneet Chemicals Vs GSTO (Delhi High Court) The present writ petition before the Delhi High Court concerned the provisional attachment of the petitioner’s bank account under Section 83 of the Central Goods and Services Tax Act, 2017. The bank account was attached by a letter dated 11 September 2025 issued by the Department of Trade & Taxes, GNCTD, through the GST Officer, New Delhi. The attachment was based on proceedings initiated against the petitioner under Section 73 of the CGST Act for three financial years—2017–18, 2018–19, and 2019–20—resulting in separate demand orders ...