https://www.taxtmi.com/highlights?id=90218 The HC held that the provisional attachment order issued under Section 83(2) of the CGST Act, 2017, ceased to have effect after one year from the date of the order under Section 83(1). Since more than one year had elapsed since the impugned order dated April 5, 2024, the attachment of the petitioner's bank account was no longer valid. Consequently, the HC quashed and set aside the provisional attachment order, allowing the petition and directing that the attachment on the petitioner's bank account shall not operate beyond the statutory one-year period. en-us Mon, 07 Jul 2025 08:42:46 +0530 Mon, 07 Jul 2025 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=90218 The HC held that the provisional attachment order issued under Section 83(2) of the CGST Act, 2017, ceased to have effect after one year from the date of the order under Section 83(1). Since more than one year had elapsed since the impugned order dated April 5, 2024, the attachment of the petitioner's bank account was no longer valid. Consequently, the HC quashed and set aside the provisional attachment order, allowing the petition and directing that the attachment on the petitioner's bank account shall not operate beyond the statutory one-year period. Highlights GST Mon, 07 Jul 2025 08:42:46 +0530 https://www.taxtmi.com/highlights?id=90218