The Delhi High Court in the case of Seema Gupta v. Principal Commissioner of GST [W.P. (C) NO. 7387 of 2024 dated May 24, 2024] directed the bank to allow the operation of the assessee’s bank account, which was provisionally attached under Section 83 of the Central Goods and Services Tax Act, 2017. The petitioner’s bank account was provisionally attached on January 27, 2022, and since no fresh attachment order was passed, the court held that the provisional attachment ceased to have effect. The court directed the bank to immediately permit the petitioner to operate the bank account.
Source A2ztaxcorp
