https://www.taxtmi.com/caselaws?id=417990 Gujarat HC held that provisional attachment orders dated 23.07.2019 under Section 83 CGST Act expired after one year as per statutory provisions. Fresh attachment orders dated 24.07.2020 and 27.07.2020 also outlived their statutory life under Section 83 and Rule 86A(3) CGST Rules 2017. Court found no valid attachment orders existed for bank accounts or input tax credit. Regarding seized goods under Section 67(2), since no notice was issued within six months of seizure and time period expired, authorities were obligated to return goods to original possessor. Application disposed of. en-us Thu, 06 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417990 Gujarat HC held that provisional attachment orders dated 23.07.2019 under Section 83 CGST Act expired after one year as per statutory provisions. Fresh attachment orders dated 24.07.2020 and 27.07.2020 also outlived their statutory life under Section 83 and Rule 86A(3) CGST Rules 2017. Court found no valid attachment orders existed for bank accounts or input tax credit. Regarding seized goods under Section 67(2), since no notice was issued within six months of seizure and time period expired, authorities were obligated to return goods to original possessor. Application disposed of. Case-Laws GST Thu, 06 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417990