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of <h1>Provisional GST Attachment of Assets Limited to 12 Months Without Fresh Order, Ensuring Timely Resolution for Taxpayers</h1> Delhi HC ruled that provisional attachment under GST Act cannot exceed 12 months without a fresh order. The court quashed the continued attachment beyond ... Attachment of the bank account in exercise of powers conferred by Section 83 - provisional attachment not continued beyond a period of 12 months - subsequent issuance of a Show Cause Notice - post conclusion of investigation - HELD THAT:- In our considered opinion, the mere issuance of that SCN would not sustain a continuance of the provisional attachment. Accordingly, we allow the instant writ petition and quash the continuance of the provisional attachment order dated 12 May 2020. The respondents are directed to issue appropriate clarificatory directions and communicate the same to the Branch Manager of the United Bank of India forthwith. The Delhi High Court, through Hon'ble Justices Yashwant Varma and Ravinder Dudeja, adjudicated a petition challenging the attachment of the petitioner's bank account under Section 83 of the Central Goods and Services Tax Act, 2017. The Court noted that the provisional attachment 'could not have continued beyond a period of 12 months' and that no fresh order under Section 83 was issued. It held that the subsequent issuance of a Show Cause Notice (SCN) 'would not sustain a continuance of the provisional attachment.' Consequently, the Court allowed the writ petition, quashing the continuation of the attachment order dated 12 May 2020, and directed the respondents to issue clarificatory directions to the bank forthwith.
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