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HIGH COURT
93. (2025) 31 Centax 53 (Del.) Om Prakash Gupta vs. Principal Additional Director General, DGGI dated 14.05.2025.
Provisional attachment of a bank account under Section 83 of the CGST Act automatically lapses upon culmination of proceedings under Section 74.
FACTS
The petitioner was investigated by the respondent for alleged wrongful availment and passing of ITC, during which the respondent provisionally attached the petitioner’s bank account under SSection 83 of the CGST Act, 2017. Thereafter, a SCN under SSection 74 of the CGST Act was issued by the respondent. Aggrieved by the provisional attachment and the issuance of the SCN, the petitioner approached the Hon’ble Delhi High Court. During the pendency of the writ petition, the respondent passed a final adjudication order under Section 74 of the CGST Act. However, notwithstanding the culmination of proceedings and the petitioner having availed the statutory appellate remedy under Section 107 of the CGST Act, the petitioner’s bank account continued to remain frozen, thereby compelling the petitioner to approach the Hon’ble High Court seeking relief for lifting of the provisional attachment.
HELD
