PARTHAVI METAL AND ALLOYS v. UNION OF INDIA & ORS.

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

HIGH Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

PARTHAVI METAL AND ALLOYS

UNION OF INDIA & ORS.

W.P.(C) 938/2024 dated 21.02.2024Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 83

Decision : Matter remanded back

Attachment of Cash-Credit Account – In the present case, the petitioner assails order dated 04.08.2022 passed under Section 83 of the CGST Act, 2017. The factual matrix is that petitioner is aggrieved by the ceasing of its cash-credit account for a period of more than One year. – Learned counsel for the petitioner submits that maximum period for attachment of cash credit accounts in terms of Section 83(2) of the CGST Act is a period of one year from the date the order is made under Section 83(1) of the CGST Act. – However, Respondents submits that fresh attachment order dated 13.12.2023 has been passed once again provisionally attaching the cash credit accounts. – The petitioner averred that this is in breach of statutory provisions and should have not be done with. – Held- The Court after observing the facts of this case concluded that the petition is disposed of by reserving the right of the petitioner to impugn the fresh attachment order dated 13.12.2023 in accordance with law. Also, the question of validity of repeated issuance of attachment orders under Section 83 of the CGST Act is left open.

Represented By:

Counsel for the Petitioner: J.S. Bedi, Akriti A. Manubarwala, Tanishka Grover & Irshad Rasheed, Advocates.

PARTHAVI METAL AND ALLOYS v. UNION OF INDIA & ORS.

PARTHAVI METAL AND ALLOYS v. UNION OF INDIA & ORS.

🔒 Premium Content

Quick Link

Get In Touch