https://www.taxtmi.com/caselaws?id=303956 The HC ruled that provisional attachment under section 83 of CGST Act, 2017 automatically ceases after one year from the date of order. The petitioner's account, attached via orders dated 22.05.2019 and 13.07.2020, was deemed released as the statutory period had expired. The court noted petitioner's eventual cooperation with authorities, including transferring the disputed amount to government and appearing for investigation as directed. The writ petition was disposed of without costs after petitioner committed to continued cooperation in the proceedings. en-us Mon, 02 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303956 The HC ruled that provisional attachment under section 83 of CGST Act, 2017 automatically ceases after one year from the date of order. The petitioner's account, attached via orders dated 22.05.2019 and 13.07.2020, was deemed released as the statutory period had expired. The court noted petitioner's eventual cooperation with authorities, including transferring the disputed amount to government and appearing for investigation as directed. The writ petition was disposed of without costs after petitioner committed to continued cooperation in the proceedings. Case-Laws GST Mon, 02 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303956