BYTEDANCE (INDIA) TECHNOLOGY PVT. LTD. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
BYTEDANCE (INDIA) TECHNOLOGY PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 740 of 2025 dated 15.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 83
Decision : In favour of assessee
Provisional attachment – Bank account frozen under Section 83(1) of CGST Act since one year – No further attachment order issued – As per Section 83(2) provisional attachment ceases after one year – Held: Writ petition allowed – Order quashed and set aside -Respondents to inform bank to release account upon production of authenticated copy of order – Rule made absolute.
Represented By:
Counsel for the Petitioner: Sriram Sridharan, (through VC) with Adv. Shanmuga Dev & Aditi Jain
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