https://www.taxtmi.com/highlights?id=61507 Lifting of provisional attachment - It is held that under sub-section (2) of Section 83, a provisional attachment ceases to have effect upon the expiry of the period of one year of the order being passed under sub-section (1). The power to levy a provisional attachment has been entrusted to the Commissioner during the pendencdy of proceedings under Sections 62, 63, 64, 67, 73 or as the case may be, Section 74. - HC en-us Tue, 18 Jan 2022 14:31:20 +0530 Tue, 18 Jan 2022 14:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61507 Lifting of provisional attachment - It is held that under sub-section (2) of Section 83, a provisional attachment ceases to have effect upon the expiry of the period of one year of the order being passed under sub-section (1). The power to levy a provisional attachment has been entrusted to the Commissioner during the pendencdy of proceedings under Sections 62, 63, 64, 67, 73 or as the case may be, Section 74. - HC Highlights GST Tue, 18 Jan 2022 14:31:20 +0530 https://www.taxtmi.com/highlights?id=61507