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Bank Account Freed: Attachment Expired Under CGST Act, Court Orders Unrestricted Access to Petitioner's Account The Delhi HC ruled in favor of the petitioner, determining that the provisional attachment of the bank account under the Central Goods and Services Tax ...
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Bank Account Freed: Attachment Expired Under CGST Act, Court Orders Unrestricted Access to Petitioner's Account
The Delhi HC ruled in favor of the petitioner, determining that the provisional attachment of the bank account under the Central Goods and Services Tax Act had expired, as no new order was issued after the initial attachment on 27-1-2022. The court directed the respondent bank to permit the operation of the account without restrictions related to the expired attachment order, thereby disposing of the petition.
The Delhi High Court, in a case involving an attachment order under the Central Goods and Services Tax Act, provisionally attached a bank account belonging to the petitioner. The petitioner argued that the provisional attachment should cease after one year as per the Act. It was acknowledged that no fresh attachment order had been issued after the initial one on 27-1-2022. Consequently, the court allowed the petition, ruling that the provisional attachment of the bank account had expired. The respondent bank was directed to allow the operation of the account without any restrictions based on the provisional attachment order. The petition was disposed of accordingly.
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