GST
TRT-2025-
Bombay High Court
Date:-15-07-25
In:-
Issue Favourable to Tax Payer ?:-
Order Date - 15 July 2025
Parties: Bytedance (India) Technology Pvt. Ltd. v. Union of India & Ors.
Facts -
- The Petitioner, Bytedance India Technology, challenged the continued attachment of its bank account under a provisional attachment order dated 22.03.2024, as more than one year had elapsed since the attachment, and no fresh attachment order had been issued by the department.
Issue -
- Whether the provisional attachment order automatically ceases to operate after one year in the absence of a fresh order?
Order -
- The Division bench of the Hon’ble high court observed that in identical circumstances, this Court, in the case of Ashok Kumar Vs Union of India & Ors had declared and quashed the provisional attachment order by relying on the Provisions of Section 83(2) of the CGST Act 2017.
- The provisions of Section 83(2) of the CGST Act are quite clear in that order of provisional attachment made under Section 83(1) shall cease to have effect after the period of one year.
- Accordingly, allowed the Petition and declared that the impugned order dated 22 March 2024 has ceased to have effect post 21 March 2025. The same is formally quashed and set aside.
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