Provisional attachment order of bank account under Section 83 effective only for one year


Last updated: 23 October 2024

Court :
Telangana High Court

Brief :
The Hon'ble Telangana High Court in the case of Aarush Enterprises v. Commissioner [W.P. No. 14809 of 2024 dated July 02, 2024] set aside the order of provisional attachment of bank account under Section 83(1) of the Central Goods and Services Tax Act ("the CGST Act"), taking into consideration sub-section (2) of Section 83 of the CGST Act, which clearly states that the provisional attachment passed under the aforesaid provision would be valid for a period of one year only.

Citation :
W.P. No. 14809 of 2024 dated July 02, 2024

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Bimal Jain
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