Provisional GST Attachment Ends After One Year; Authority Granted to Commissioner During Specific Proceedings u/s 83(2.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Lifting of provisional attachment - It is held that under sub-section (2) of Section 83, a provisional attachment ceases to have effect upon the expiry of the period of one year of the order being passed under sub-section (1). The power to levy a provisional attachment has been entrusted to the Commissioner during the pendencdy of proceedings under Sections 62, 63, 64, 67, 73 or as the case may be, Section 74. - HC....