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Rajasthan HC Upholds Bank Attachment for Unchallenged GST Demand
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AdvertisementGVK Jaipur Expressway Pvt.
Ltd. Vs Deputy Commissioner of State Tax (Rajasthan High Court) The petitioner challenged the attachment of its bank account ordered on 19.12.2025 following a GST demand raised through GST DRC-07 dated 29.02.2024.
The DRC-07 order raised a demand of ₹3.39 crore after recording that the taxpayer had not discharged the GST liability through DRC-13 for the year 2018-19.
Tax, interest, and penalty were imposed.
As the petitioner did not challenge the DRC-07 order by filing an appeal, the GST authorities proceeded to attach its bank account against the total outstanding...