Provisional Attachment Under CGST Act Section 83(2) Must Be Lifted After One-Year Validity Expires. https://www.taxtmi.com/highlights?id=56830 Provisional attachment - the requirement of the statute as provided for u/s 83(2) of the CGST Act, which limits the operation of order of provisional attachment for one year having elapsed, the competent authority is required to pass an order, withdrawing the provisional attachment as ordered on 13.08.2019 - HC en-us Sat, 20 Feb 2021 18:26:35 +0530 Sat, 20 Feb 2021 18:26:35 +0530 TaxTMI RSS Generator Provisional Attachment Under CGST Act Section 83(2) Must Be Lifted After One-Year Validity Expires. https://www.taxtmi.com/highlights?id=56830 Provisional attachment - the requirement of the statute as provided for u/s 83(2) of the CGST Act, which limits the operation of order of provisional attachment for one year having elapsed, the competent authority is required to pass an order, withdrawing the provisional attachment as ordered on 13.08.2019 - HC Highlights GST Sat, 20 Feb 2021 18:26:35 +0530 https://www.taxtmi.com/highlights?id=56830