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High Court Upholds Single Judge's Decision on Provisional Attachment Expiry Under GST Section 83(1) After One Year.

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....Provisional attachment of property - Compliance of the necessary ingredients/conditions is sine qua non and it has to be done in letter and spirit not in a cryptic and cavalier manner - It is significant to note that every such provisional attachment shall ceased to have effect after the expiry period of one year from the date of the order under Sub-section (1) of Section 83 - There are no reasons to interfere with the well-reasoned order of the learned Single Judge - HC....

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High Court Upholds Single Judge's Decision on Provisional Attachment Expiry Under GST Section 83(1) After One Year.