Provisional attachment of bank account is to be lifted up after one year

Last updated: 07 July 2023
Quick Summary
The Bombay High Court has ruled that a provisional attachment order for a bank account is no longer valid after one year. In this case, the attachment order was issued in April 2022 and was set to expire one year later. The court found that the revenue department failed to demonstrate that a valid order was served or that a new order was issued before the original attachment lapsed.

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in Bharat Parihar v. State of Maharashtra Thr. PP Office and Ors. [Writ Petition No. 3742 of 2023 dated June 30, 2023] set aside the provisional attachment order and held that the provisional attachment order is not valid after one year.

Citation :
Writ Petition No. 3742 of 2023 dated June 30, 2023

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Bimal Jain
Published in GST
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