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    <title>2024 (6) TMI 1152 - DELHI HIGH COURT</title>
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    <description>HC ruled that provisional attachment under Section 83 of Central GST Act, 2017 ceases after one year. The respondent admitted no fresh attachment order was issued. Court directed immediate release of bank account restrictions, emphasizing statutory limitations on provisional attachment orders and ensuring account&#039;s full operational status.</description>
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      <description>HC ruled that provisional attachment under Section 83 of Central GST Act, 2017 ceases after one year. The respondent admitted no fresh attachment order was issued. Court directed immediate release of bank account restrictions, emphasizing statutory limitations on provisional attachment orders and ensuring account&#039;s full operational status.</description>
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