2021 (3) TMI 60 - HC - GST

Attachment of the bank accounts - Section 83 of the CGST Act 2017 - HELD THAT - The orders of attachment are of February 2020. One year period will come to an end within next one week. Till this date there has not been any further extension. Even otherwise the statutory life of an order of attachment of bank account under Section 83 of the CGST Act is one year unless the authority deems fit to extend it further. Let NOTICE be issued to the respondents returnable on 01.03.2021.

Summary

The Gujarat High Court heard a case regarding the attachment of bank accounts under Section 83 of the CGST Act, 2017. The orders of attachment were from February 2020, with a one-year statutory life unless extended. The court issued notice to the respondents returnable on 01.03.2021 to determine if they intend to extend the attachment period.