https://www.taxtmi.com/caselaws?id=437616 The HC held that the provisional attachment of the petitioner's bank accounts under Section 83 cannot be maintained indefinitely, especially when there is an unreasonable delay in issuing show-cause notices. The court noted a nearly four-year delay between the inspection and the issuance of the notice, which defeats the provisional nature of the attachment meant to protect revenue temporarily. The respondents must adhere to statutory timelines and proceed expeditiously. Consequently, the HC allowed the petition, directing the removal of the provisional attachment and the return of seized electronic devices. en-us Mon, 03 Apr 2023 00:00:00 +0530 Wed, 30 Jul 2025 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437616 The HC held that the provisional attachment of the petitioner's bank accounts under Section 83 cannot be maintained indefinitely, especially when there is an unreasonable delay in issuing show-cause notices. The court noted a nearly four-year delay between the inspection and the issuance of the notice, which defeats the provisional nature of the attachment meant to protect revenue temporarily. The respondents must adhere to statutory timelines and proceed expeditiously. Consequently, the HC allowed the petition, directing the removal of the provisional attachment and the return of seized electronic devices. Case-Laws GST Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437616