2022 (3) TMI 308

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....i Yadav through VC Order The petitioner's bank account was placed under provisional attachment by an order dated 03.12.2020 in exercise of powers under Section 83 of the Central Goods and Services Tax Act (for short 'CGST Act') by the respondents. Learned counsel for the petitioner pointed out that in terms of sub-section (2) of Section 83 such provisional attachment cannot survive b....

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....cent judgment of the Supreme Court dated 20.04.2021 in Civil Appeal No.1155/2021- M/s Radha Krishan Industries Vs. State of Himachal Pradesh and Ors. Additionally we also find that the CBIC's circular dated 23.02.2021 has also clarified that every provisional attachment shall cease to have effect after expiry of period of one year from the date of attachment order. In the present case the o....