Provisional attachment after expiry of one year breaches Section 83 provisions of CGST Act

Formative Tex Fab Through Its Partner Ratan Kumar Saraf Vs State of Gujarat (Gujarat High Court) HC held that continuing the attachment after completion of one year is violative of provisions of Section 83 of the CGST / GGST Act, 2017. HC held that State cannot insist on continuing with something which is impermissible under the law. HC disposes petition with the word of caution to the GST Department that the statutory provision needs to be complied with very strictly and stringently. There must not be any requirement for the Taxpayers to approach this Court for compliance of the provisions...