Provisional attachment under CGST Section 83 ceases to operate after one year

J L Enterprises Vs Assistant Commissioner (Calcutta High Court) The Calcutta High Court addressed a writ petition filed by JL Enterprises, challenging a provisional order of attachment issued by the Assistant Commissioner of State Tax under Section 83 of the WBGST/CGST Act, 2017. The petitioner’s advocate argued that Section 83 empowers authorities to attach property, including bank accounts, if deemed necessary to protect government revenue, but only after proceedings under specific chapters of the Act have commenced. The court noted that, as per Section 83(2), a provisional attachment ...