2023 (6) TMI 1187

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....sh Shah, Mr. Yash Shah i/by PDS Legal. For the Respondents : Mr. Jitendra B. Mishra a/w Mr. Dhananjay Deshmukh. For the UOI : Mr. Dashrath Dube. P.C.:- 1. Rule. Returnable forthwith. Respondents waive service. By the consent of the parties, heard finally. 2. This Petition under Article 226 of the Constitution of India challenges an order dated 7th March 2022 passed by the Respondent....

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....ases. - (1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-....

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.... under sub-section (1). 5. Thus, when a provisional attachment remains in operation for a period exceeding one year from the date it is made, it shall cease to have effect under sub-section (2) of Section 83 of the CGST Act. 6. Considering the clear legal mandate as ordained by subsection (2) of Section 83, there is much substance in the contentions urged by Mr. Nankani that by operation of ....