GST Provisional Attachment Order Not Valid after expiry of a period of one year

Pashupati Properties Estate Private Limited Vs Commissioner of Central Taxes GST Delhi (Delhi High Court) 1. Present writ petition has been filed challenging the letter dated 07 December, 2020 issued under Section 83 of the CGST Act, 2017 whereby the Respondent has directed the Bankers of the Petitioner to provisionally attach immovable property No.6, The Greens, Rajokari, Delhi-110038 in the name of the Petitioner. Petitioner also seeks directions to the Respondent to release/de-freeze the immovable property of the Petitioner that was provisionally attached vide the impugned letter. 2. On the...