GST: Provisional attachment ceased to be effective upon completion of period of one year

B. r. Consturction Company Vs Additional Director (Rajasthan High Court, Jaipur) The petitioner’s bank account was placed under provisional attachment by an order dated 03.12.2020 in exercise of powers under Section 83 of the Central Goods and Services Tax Act for short ‘CGST Act’) by the respondents. Learned counsel for the petitioner pointed out that in terms of sub-section (2) of Section 83 such provisional attachment cannot survive beyond a period of one year. Section 83 of the CGST Act pertains to provisional attachment to protect the revenue in certain cases. In sub-sec...