Jai Shri Banke Bihari Traders Vs Union of India
Date: February 20, 2024
Subject Matter
Provisional attachment orders under section 83 cease to operate after one year. Question of the validity of repeated attachment orders is open.
Summary
The case of Jai Shri Banke Bihari Traders Vs Union Of India & Ors before the Delhi High Court involved the provisional attachment of cash credit accounts under Section 83 of the CGST Act. The petitioners contested the validity of the attachment o…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 04.08.2022 passed under Section 83 of the Central Goods and Services Tax Act, 2017 [“CGST Act”], provisionally attaching the cash credit accounts of the petitioners. 2. Learned counsel for the petitioner submits that maximum period for attachment of cash credit accounts in terms of Section 83(2) of th…