Provisional attachment under s.83 expires after one year; any attachment made after expiry is void, bank account restored

Provisional attachment under s.83 expires after one year; any attachment made after expiry is void, bank account restoredCase-LawsGSTThe HC held that a provisional attachment effected under s.83 of the KGST/CGST Act expired on completion of the statutory

Provisional attachment under s.83 expires after one year; any attachment made after expiry is void, bank account restored
Case-Laws
GST
The HC held that a provisional attachment effected under s.83 of the KGST/CGST Act expired on completion of the statutory one-year period and that a subsequent attachment purportedly made the following day was ultra vires, without jurisdiction and void ab initio. The second provisional attachment was quashed as illegal and arbitrary. The petition was al

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