Provisional GST property attachment expires after one year per Section 83(1); accounts not under attachment post-expiry.

Provisional attachment of property - time limitation for such attachment - The provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made u/s 83(1) - In such circumstances as on date, it cannot be said that the account of the writ-applicant is under any attachment. - HC .....

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