High Court of Madras18 September 2026

Commissioner of CGST and Central Excise v. PSTS Logistics (P.) Ltd

For assessee

W.A(MD) NOS. 466 & 467 OF 2022

The ruling in brief

Where bank accounts were provisionally attached by Commissioner in February 2022 and no interim orders were secured during writ appeals, such attachments lapsed automatically after one year as per legal precedent, rendering the appeals infructuous since authority could not renew the attachment in absence of enabling provision

Provisions considered

Section 83 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 - Rule 159 of Central Goods and Services Tax Rules, 2017/Tamil Nadu Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

Delhi High Court7 Aug 2026

For assessee

Zubair Enterprises v. Commissioner CGST and Central Excise

Where provisional attachment of bank accounts was ordered under section 83 and one year had lapsed since issuance, attachment ceased by operation of law and accounts were required to be de-frozen, with competent authority to record the one- year cap and banks to de-freeze accounts automatically after expiry absent a fresh valid order

CGST S.83

Madras High Court22 Jul 2026

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Veerapandi v. Union of India

Where petitioner’s bank account was provisionally attached under Section 83 and remained frozen beyond statutory one-year period, as limitation in Section 83(2) requires cessation of such attachment after one year, continued freezing was impermissible and attachment was set aside, allowing petitioner to operate account

CGST S.83

Madras High Court23 Jun 2026

For revenue

VRAA and Co. v. Assistant Commissioner of GST and Central Excise

Where a firm’s unchallenged tax dues had crystallised and a partner’s account was attached through a garnishee notice issued under Section 79(1)(c)(i), action against the partner’s bank account was permissible since partners are liable for firm’s dues, and challenge based on Section 83 provisional attachment was unfounded, hence no ground for interference arose

Commissioner of CGST and Central Excise v. PSTS Logistics (P.) Ltd

The ruling in brief

Provisions considered

Commissioner of CGST and Central Excise v. PSTS Logistics (P.) Ltd

The ruling in brief

Provisions considered

Read the full analysis

Zubair Enterprises v. Commissioner CGST and Central Excise

Veerapandi v. Union of India

VRAA and Co. v. Assistant Commissioner of GST and Central Excise

Read the full analysis