Provisional tax attachment on GST property u/s 83: one-year limit enforced, attachment lapsed and cannot be renewed.

Provisional tax attachment on GST property u/s 83: one-year limit enforced, attachment lapsed and cannot be renewed.Case-LawsGSTProvisional attachment under Section 83 of the CGST/KGST Act was challenged as time-barred. The court held that Section 83 expr

Provisional tax attachment on GST property u/s 83: one-year limit enforced, attachment lapsed and cannot be renewed.
Case-Laws
GST
Provisional attachment under Section 83 of the CGST/KGST Act was challenged as time-barred. The court held that Section 83 expressly limits the attachment's operation to one year, and on expiry the attachment and all consequential proceedings and notices cease to have effect; accordingly, the impugned attachment was declared non-subsisting due to lapse of th

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