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

Provisional bank account attachment under Sections 83(1), 83(2) CGST, Rule 159 quashed for exceeding one-year limitCase-LawsGSTThe HC held that the provisional attachment of two of the petitioner’s bank accounts under Section 83(1) of the CGST Act had exc

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =