https://www.taxtmi.com/caselaws?id=419456 The HC ruled that the provisional attachment of immovable property under Section 83 of CGST Act was no longer valid. Since the original attachment order had expired after one year as per Section 83(2), and no fresh attachment order or show cause notice under Section 74 had been issued since December 2020, the Court directed the respondent to release the petitioner's bank accounts and immovable property within three days of judgment. The writ petition was disposed of accordingly. en-us Tue, 08 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419456 The HC ruled that the provisional attachment of immovable property under Section 83 of CGST Act was no longer valid. Since the original attachment order had expired after one year as per Section 83(2), and no fresh attachment order or show cause notice under Section 74 had been issued since December 2020, the Court directed the respondent to release the petitioner's bank accounts and immovable property within three days of judgment. The writ petition was disposed of accordingly. Case-Laws GST Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419456