High Court of Delhi
Zubair Enterprises v. Commissioner CGST and Central Excise
For assessee
W.P.(C) NO. 18468 OF 2025
The ruling in brief
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
Provisions considered
Section 83, read with section 83(2), of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017
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