Provisional Attachment u/s 83 of CGST Act cannot be Done after Expiry of One Year from Date of Original Attachment: Bombay HC [Read Order]

By Shabna Rahim - On July 7, 2023 7:40 pm - 2 mins read

Provisional Attachment - Original Attachment - Bombay High Court - taxscan

In a recent case, the Bombay High Court held that the provisional attachment of a Bank Account under section 83 of the Central Goods and Service Tax Act, 2017 cannot be done after the expiry of one year from the date of the original attachment. Bharat Parihar, the appellant assessee challenging the provisional attachment of…

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