Provisional attachment of bank accounts under GST Section 83 expires after one year, rendering current order invalid.
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....Provisional attachment of petitioner's Bank Accounts - Section 83 - 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 order of attachment was passed more than a year back and would therefore be ceased to be effective upon completion of period of one year. - HC....
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