https://www.taxtmi.com/caselaws?id=439828 The Bombay HC quashed provisional attachment orders of petitioner's bank account under Section 83 CGST Act. The original attachment dated April 21, 2022 expired after one year per Section 83(2). The respondents failed to pass fresh formal orders before attempting extension on April 19, 2023, relying only on file notings without proper communication to petitioner. The court held such procedure illegal and invalid. However, the HC clarified that commissioners have jurisdiction under Section 83 read with Section 122(1-A) to attach accounts of persons located outside their territorial jurisdiction, given CGST Act's pan-India applicability. The writ petition was allowed. en-us Fri, 30 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439828 The Bombay HC quashed provisional attachment orders of petitioner's bank account under Section 83 CGST Act. The original attachment dated April 21, 2022 expired after one year per Section 83(2). The respondents failed to pass fresh formal orders before attempting extension on April 19, 2023, relying only on file notings without proper communication to petitioner. The court held such procedure illegal and invalid. However, the HC clarified that commissioners have jurisdiction under Section 83 read with Section 122(1-A) to attach accounts of persons located outside their territorial jurisdiction, given CGST Act's pan-India applicability. The writ petition was allowed. Case-Laws GST Fri, 30 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439828