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High Court Lifts Provisional Attachment on Company's Bank Account as CGST Act Time Limit Expires: Section 83(2.

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....Continuation of provisional attachment - Attachment of petitioner’s company’s current bank account - time limitation - expiry of the mandatory period of one year prescribed under Sub-Section(2) of Section 83 of the CGST Act, 2017 - The impugned provisional attachment order cannot continue beyond one year - Operation of current account allowed - HC....