{"id":74419,"date":"2025-11-20T08:42:21","date_gmt":"2025-11-20T03:12:21","guid":{"rendered":""},"modified":"2025-11-20T08:42:21","modified_gmt":"2025-11-20T03:12:21","slug":"provisional-bank-account-attachment-under-sections-83-1-83-2-cgst-rule-159-quashed-for-exceeding-one-year-limit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74419","title":{"rendered":"Provisional bank account attachment under Sections 83(1), 83(2) CGST, Rule 159 quashed for exceeding one-year limit"},"content":{"rendered":"<p>Provisional bank account attachment under Sections 83(1), 83(2) CGST, Rule 159 quashed for exceeding one-year limit<br \/>Case-Laws<br \/>GST<br \/>The HC held that the provisional attachment of two of the petitioner&#39;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 &#8220;outlived&#8221; the permissible duration, they could not legally <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94349\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s bank accounts under Section 83(1) of the CGST Act had exc<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74419","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74419","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74419"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74419\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}