Parthavi Metal And Alloys Vs Union Of India
Date: February 21, 2024
Subject Matter
Question of the validity of repeated issuance of attachment orders under Section 83 of the CGST Act is left open
Summary
The case of Parthavi Metal And Alloys vs. Union Of India & Ors. involves a challenge to an order dated 04.08.2022 passed under Section 83 of the CGST Act, which provisionally attached the cash credit accounts of the petitioners. The petitioner ar…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 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 the C…