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SEEMA GUPTA vs. PRINCIPAL COMMISSIONER OF GST AND OTHERS
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA
Pet. Counsel
Pratiti Rungta
Res. Counsel
Atul Tripathi

Petitioner / Applicant

SEEMA GUPTA

Respondent PRINCIPAL COMMISSIONER OF GST AND OTHERS
Court Delhi High Court
State

Delhi

Date May 24, 2024
Order No.

W. P. (C) 7387/2024

Citation

2024(5) TAXREPLY 9973
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ORDER

JUDGMENT Petitioner impugns attachment order passed under Section 83 of the Central Goods and Service Tax Act, 2017 provisionally attaching the Bank Account No. 1711210216080620 of the petitioner maintained with AU Small Finance Bank. 2. As per the petitioner the bank account was directed to be provisionally attached on 27.01.2022. Learned counsel for the petitioner submits that in terms of Section 83 (2) of the Act, the provisional attachment ceases to have effect after the expiry of one year from the date the order is made. 3. It is conceded by learned counsel for the respondent that provisional attachment order was issued on 27.01.2022 and thereafter no fresh attachment order has been issued. 4. In view of the above, petition is allowed. It is held that the provisional attachment of the Bank Account No. 1711210216080620 with AU Small Finance Bank in the name of petitioner has ceased to have effect. 5. The respondent bank is accordingly directed to forthwith pe....

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