https://www.taxtmi.com/caselaws?id=417991 HC ruled that provisional attachment under Section 83 of CGST Act must cease upon issuance of final assessment order. The court disposed of the writ petition, directing respondents to inform the bank about lifting the attachment within 48 hours. The petitioner had challenged provisional attachment orders while a show cause notice was pending. After the Additional Commissioner passed the final assessment order, the court held that provisional attachment automatically ceased to have effect, following principles established by SC and HC precedents. No costs were awarded. en-us Tue, 01 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417991 HC ruled that provisional attachment under Section 83 of CGST Act must cease upon issuance of final assessment order. The court disposed of the writ petition, directing respondents to inform the bank about lifting the attachment within 48 hours. The petitioner had challenged provisional attachment orders while a show cause notice was pending. After the Additional Commissioner passed the final assessment order, the court held that provisional attachment automatically ceased to have effect, following principles established by SC and HC precedents. No costs were awarded. Case-Laws GST Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417991