Properties/Electronic Credit Ledger of assesse cannot remain provisionally attached/blocked after expiry of 1 year

Vimal Yashwantgiri Goswami Vs State of Gujarat (Gujarat High Court)

The orders of provisional attachment under challenge could be said to have been outlived statutory right considering the fact that the orders impugned are dated 23.07.2019 and it would cease to operate on expiry of period of one year as prescribed under Section-83.

The attention of this Court is drawn to the draft amendment, whereby, the writ-applicant has referred to the communication dated 28.07.2020 issued by the respondent no.5 as received from t

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