GST Provisional Attachment not Valid after Expiry of Time Period u/s 83 of CGST Act

In an assessee-friendly ruling, the Delhi High Court has directed the GST department to lift the attachment as the same cannot be valid after the period prescribed under section 83 of the Central GST Act, 2017. Earlier, the CGST, Delhi East vide orders dated 31.03.2021 provisionally attached the bank accounts and property of the assessee,…

Source Taxscan