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    <title>Provisional attachment order of bank account under Section 83 effective only for one year</title>
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    <description>Provisional attachment of a taxpayer&#039;s bank account under the CGST provision ceases to have effect after the expiry of one year from the date of the attachment order; attachments exceeding that statutory period are not operative and the court set aside an order that had continued beyond the one year term.</description>
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      <description>Provisional attachment of a taxpayer&#039;s bank account under the CGST provision ceases to have effect after the expiry of one year from the date of the attachment order; attachments exceeding that statutory period are not operative and the court set aside an order that had continued beyond the one year term.</description>
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