GST: Provisional Attachment cannot be continued beyond the period of one year

Jackpot Exim Private Limited Vs Union of India (Allahabad High Court) In none of the paragraphs the petitioner states that no order of imposing tax or penalty has yet been passed. However, the provisional attachment order survives only for a period of one year in view of Section 83(2) of the Act of 2017, which reads as under:- ” 83(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).” In view of the provisions in Section 83(2), we observe that the provisional attachment orde...