Gujarat High Court Holds Provisional Attachment and Seizure Under GST Act Cannot Exceed Statutory Limitation Without Timely Notice
The Gujarat High Court has ruled that provisional attachment of bank accounts and seizure of goods under the GST Act must strictly comply with statutory limitation periods. Failure to issue timely notices under Sections 67(7) and 83(2) renders continued attachment and seizure unlawful, mandating release of goods and lifting of attachments. The Court also directed an inquiry into official lapses.
