https://www.taxtmi.com/caselaws?id=404104 An attachment order under Section 83(1) of the Punjab Goods and Service Tax Act, 2017 ceases to have effect automatically after one year under Section 83(2). On verification, the State stated that the bank-account attachments had already become inoperative by efflux of time and that instructions would be issued to lift them. The writ petitions were therefore disposed of on the basis of that undertaking, with relief effectively directed towards removal of the attachments. en-us Wed, 10 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404104 An attachment order under Section 83(1) of the Punjab Goods and Service Tax Act, 2017 ceases to have effect automatically after one year under Section 83(2). On verification, the State stated that the bank-account attachments had already become inoperative by efflux of time and that instructions would be issued to lift them. The writ petitions were therefore disposed of on the basis of that undertaking, with relief effectively directed towards removal of the attachments. Case-Laws GST Wed, 10 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404104