ASHOK KUMAR VISHWAKARMA v. THE UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
ASHOK KUMAR VISHWAKARMA
v.
THE UNION OF INDIA & ORS.
WRIT PETITION No. 8539 of 2025 dated 30.06.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 83
Decision : In favour of assessee
Provisional attachment – Invocation of Section 83(2) of CGST Act, 2017 – Petitioner submits attachment under Section 83(1) ceased to have effect after one year by operation of Section 83(2) as one year has elapsed – Appeal preferred against order with pre deposit – Held: Petition allowed – Respondent to inform bank to release/de-freeze petitioner bank account within week.
Represented By:
Counsel for the Petitioner: Nirmal Pagaria
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