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        Case ID :
        GST

        The HC held that the provisional attachment of two of the...

        Provisional bank account attachment under Sections 83(1), 83(2) CGST, Rule 159 quashed for exceeding one-year limit

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC held that the provisional attachment of two of the petitioner's bank accounts under Section 83(1) of the CGST Act had exceeded the statutory one-year limit prescribed in Section 83(2), read with Rule 159 of the CGST Rules. As the attachments, effected via Form GST DRC-22 dated 11.11.2024, had "outlived" the permissible duration, they could not legally subsist thereafter. Noting that counsel for the revenue could not confirm lifting of the attachments post-expiry, the HC declared that such provisional attachment cannot continue beyond one year and accordingly set aside the attachments of the two accounts. The writ petition was allowed in part.
                                Note: It is a system-generated summary and is for quick reference only.
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