Provisional attachment u/s 83 of CGST ceases to exist after one year

Bharat Parihar Vs State of Maharashtra Thr. PP Office And Ors (Bombay High Court) Bombay High Court held that provisional attachment under section 83 of the Central Goods and Services Tax Act, 2017 ceases to exist after a period of one year. Facts- This petition challenges provisional attachment of bank account of the Petitioner with Yes Bank, Mumbai, under Section 83 of the CGST Act, 2017 and further communication dated 19th April 2023, whereby the provisional attachment made on 21st April 2022 is retained under Section 83 of the CGST Act. The petition is filed after the objections of the Pet...