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    <title>Procedure to be followed with respect of section 83(2) of CGST Act, 2017 when provisional attachment of property ceases to have effect</title>
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    <description>Although provisional attachment under section 83(2) ceases automatically after the statutory period, the Board directs Commissioners to issue an intimation to the relevant bank or authority referencing the original attachment order and statutory cessation and indicating release/restoration of the property or account, with a copy to the person concerned; a prescribed release form is being considered and the procedure applies immediately, including to pending cases.</description>
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      <title>Procedure to be followed with respect of section 83(2) of CGST Act, 2017 when provisional attachment of property ceases to have effect</title>
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      <description>Although provisional attachment under section 83(2) ceases automatically after the statutory period, the Board directs Commissioners to issue an intimation to the relevant bank or authority referencing the original attachment order and statutory cessation and indicating release/restoration of the property or account, with a copy to the person concerned; a prescribed release form is being considered and the procedure applies immediately, including to pending cases.</description>
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