2026 (8) TMI 717

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....rat Bhushan, Ms. Nidhi Gupta, Mr. Anunay Mishra, Advs. For the Respondent Through: Mr. Akash Verma, SSC CBIC, with Ms Anchal Uppal, Adv. ORDER 1. As per Section 83(2) of the C.G.S.T. Act, 2017, the maximum period for which the provisional attachment can continue to operate is one year. In the present case, the provisional attachment of bank accounts was ordered on 09.03.2021. A period of ....

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....sional attachment of bank account shall cease to have effect upon the expiry of one year from the date of its issuance. Consequently, the maximum period for which a provisional attachment can remain in force is one year. In order to ensure compliance with the statutory mandate and to obviate unnecessary hardship to assessees, the following directions are issued to all authorities exercising powers....