CourtKutchehry Blog

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Court News

Delhi High Court: GST Bank Account Attachment Lapses After One Year, Orders Release with ₹10 Lakh Minimum Balance

The Delhi High Court has ruled that GST provisional bank account attachments under Section 83 lapse automatically after one year. The Court ordered release of the attached account…

Court News

Karnataka High Court Orders Refund of ₹10 Crore, Rules DRC-03 Payments During GST Search Not Voluntary

Karnataka High Court rules that ₹10 crore collected during a GST search through DRC-03 was not voluntary due to nil interest and penalty entries. Court orders full refund with 6% …