M/s Tirupati Steel vs Union of India & Ors.
The petitioner challenged provisional attachment of its bank account under Section 83 of the CGST Act. The factual background revealed that the attachment continued beyond one year from the date of the order.
The Court held that Section 83(2) clearly mandates that provisional attachment shall cease after expiry of one year. Any continuation beyond the statutory period is illegal. The provisional attachment was quashed.
Case laws referred:
Krish Overseas v. Commissioner of Central Tax, 2024 SCC OnLine Del 2865
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