Court Rules Provisional Attachment u/s 83 of CGST Act Invalid After Exceeding One-Year Limit. https://www.taxtmi.com/highlights?id=60642 Provisional attachment of the property - Continuation of the attachment beyond the period of one year - Section 83 of CGST ACt - As the cause is no longer surviving and the provisional attachment made does not survive any longer by virtue of the order dated 23.09.2021, the petition is being disposed of with the word of caution to the respondents that the statutory provision needs to be complied with very strictly and stringently. - HC en-us Wed, 24 Nov 2021 09:23:07 +0530 Wed, 24 Nov 2021 09:23:07 +0530 TaxTMI RSS Generator Court Rules Provisional Attachment u/s 83 of CGST Act Invalid After Exceeding One-Year Limit. https://www.taxtmi.com/highlights?id=60642 Provisional attachment of the property - Continuation of the attachment beyond the period of one year - Section 83 of CGST ACt - As the cause is no longer surviving and the provisional attachment made does not survive any longer by virtue of the order dated 23.09.2021, the petition is being disposed of with the word of caution to the respondents that the statutory provision needs to be complied with very strictly and stringently. - HC Highlights GST Wed, 24 Nov 2021 09:23:07 +0530 https://www.taxtmi.com/highlights?id=60642