Amit Metaliks Limited Vs Commissioner
Date: February 5, 2026
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): RAJA BASU CHOWDHURY
Subject Matter
Provisional Attachment Under CGST Act Ceases to Have Effect After One Year
Summary
The High Court allowed the writ petition, holding that a provisional attachment order passed under Section 83(1) of the CGST Act, 2017, ceases to have effect after the expiry of one year from its date of issuance as per Section 83(2). The Court direc…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Heard in part. In Re: WPA/1940/2025 2. Challenging an order of provisional attachment of property dated 3 rd January, 2025, issued under Section 83 of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as the “said Act”) by the Commissioner, CGST & Central Excise Patna-II, thereby attaching the bank accounts of the…