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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The HC held that the provisional attachment of two of the petitioner's bank accounts under Section 83(1) of the CGST Act had exceeded the statutory one-year limit prescribed in Section 83(2), read with Rule 159 of the CGST Rules. As the attachments, effected via Form GST DRC-22 dated 11.11.2024, had 'outlived' the permissible duration, they could not legally subsist thereafter. Noting that counsel for the revenue could not confirm lifting of the attachments post-expiry, the HC declared that such provisional attachment cannot continue beyond one year and accordingly set aside the attachments of the two accounts. The writ petition was allowed in part.

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