Allowed
P.S. Trading Co. v. Commissioner of Cgst, Delhi (East) & Anr.
Delhi HCW.P.(C)/9047/2024
Case brief
AI extract
What is this about?
The High Court disposed of a writ petition challenging a provisionally attached vehicle under the CGST Act. The Court allowed the petition based on the counsel's submission that the attachment order had expired under Section 83(2) after one year, directing the authorities to treat it as non-operative.
What did the court decide?
The petition was allowed; the respondent was directed to treat the provisional attachment of the vehicle as non-operative and ensure records reflect no such attachment.