https://www.taxtmi.com/article/detailed?id=10644 Section 83 empowers provisional attachment of property, including bank accounts, to protect government revenue but mandates that every such provisional attachment shall cease to have effect after one year from the date of the attachment order. The Delhi High Court construed Section 83 to mean an attachment order cannot continue beyond that one year period and addressed the necessary communications to banks when the statutory period has expired. en-us Sat, 27 Aug 2022 10:16:14 +0530 Sat, 27 Aug 2022 10:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10644 Section 83 empowers provisional attachment of property, including bank accounts, to protect government revenue but mandates that every such provisional attachment shall cease to have effect after one year from the date of the attachment order. The Delhi High Court construed Section 83 to mean an attachment order cannot continue beyond that one year period and addressed the necessary communications to banks when the statutory period has expired. Articles Goods and Services Tax - GST Sat, 27 Aug 2022 10:16:14 +0530 https://www.taxtmi.com/article/detailed?id=10644