Delhi High Court Orders Banks To De-freeze Provisional GST Attachments After 1 Year Unless Fresh Order Served

The Delhi High Court has directed all banks and financial institutions to de-freeze bank accounts provisionally attached under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act), upon the expiry of one year from the date of attachment, unless a fresh attachment order is issued in accordance with law. The Division Bench of Justices Anil Kshetrapal and Shail Jain&nb…