2024 (7) TMI 666

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....ned counsel appears for the petitioner, Ms. B. Sapna Reddy, learned Senior Standing Counsel for CBIC appears for respondent No.1, Sri P.Sri Harsha, learned Assistant Government Pleader representing learned Special Government Pleader for State Tax appears for respondent No.2 and Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for res....

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....en the departments for extending the period of provisional attachment, the fact remains that till date, no decision has been taken by any competent authority for extension of provisional attachment. 6. Sub Section (2) of Section 83 of the CGST Act reads as under : "Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of order made u....