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GST - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Seeking unblocking of bank account in respect of the amount, ...


Petitioner Demands Bank Account Unblocking as Attachment Order Expires After One Year per Section 83(2.

March 21, 2023

Case Laws     GST     HC

Seeking unblocking of bank account in respect of the amount, which relates to the refund sanctioned and credited in the petitioner’s bank account - By virtue of sub-section (2) of Section 83 of the Act, the said order of attachment ceases to be operative on expiry of a period of one year from the date of the order. The respondents are required to adhere to the said discipline. - HC

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