📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗣𝗿𝗼𝘃𝗶𝘀𝗶𝗼𝗻𝗮𝗹 𝗔𝘁𝘁𝗮𝗰𝗵𝗺𝗲𝗻𝘁 𝗼𝗳 𝗕𝗮𝗻𝗸 𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝘀 𝗜𝗻𝘃𝗮𝗹𝗶𝗱 𝗨𝗻𝗱𝗲𝗿 𝗚𝗦𝗧 𝗟𝗮𝘄 𝗳𝗼𝗿 𝗡𝗼𝗻-𝗧𝗮𝘅𝗮𝗯𝗹𝗲 𝗣𝗲𝗿𝘀𝗼𝗻𝘀 📢The Division Bench noted, "The power to provisionally attach under Section 83 of the CGST Act is restricted to taxable persons or those covered under Section 122(1A). Since the petitioners do not fall under these categories, the attachment cannot be justified."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: Sakshi Bahl vs The Principal Additional Director General 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: W.P.(C) 3986/2023

𝗜𝘀𝘀𝘂𝗲: The GST department provisionally attached the petitioners’ savings accounts, claiming they had received funds from a relative involved in fraudulent invoicing and Input Tax Credit (ITC) transactions. The petitioners argued that they were not taxable persons and were not directly involved in the fraud.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: The petitioners contended that the attachment was unlawful as they were neither taxable persons nor covered by Section 122(1A) of the CGST Act, which specifies who can be subjected to such action.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Delhi High Court set aside the provisional attachment, ruling that the petitioners were not taxable persons under the CGST Act. The court emphasized that provisional attachment powers under Section 83 are limited to taxable persons or those directly involved in fraudulent activity, which did not apply in this case.

📜 This ruling clarifies that provisional attachment under GST law cannot be imposed on individuals who are not taxable persons or directly implicated in fraudulent activities, ensuring protection from unjustified seizures. Team GSTpanacea 7503031378