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of <h1>Provisional GST Attachment of Assets Limited to 12 Months Without Fresh Order, Ensuring Timely Resolution for Taxpayers</h1> <h3>M/s MANSI OVERSEAS Versus PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX, EAST DELHI & ANR.</h3> M/s MANSI OVERSEAS Versus PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX, EAST DELHI & ANR. - TMI 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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