2026 (8) TMI 575

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.... Counsel for the Respondent : Mr. Swaroop Oorilla, Special Government Pleader for State Taxes ORDER: Heard Mr. E. Madan Mohan Rao, learned Senior Counsel appearing on behalf of Mr. M. Srinivas, learned counsel for the petitioner, and Mr. Swaroop Oorilla, learned Special Government Pleader for State Taxes, appearing for the respondents. Perused the record. 2. The challenge in the present w....

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.... bank account, belonging to the taxable person in such manner as may be prescribed. (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1). 5. A plain reading of the aforesaid provision makes it clear that an order of provisional attachment passed under Section 83 of the TGST Act re....