Final Assessment Order Ends Provisional Attachment u/s 83 of HPGST Act; Effective Since February 18, 2021.

Provisional attachment - Section 83 of the HPGST Act - once the final order of assessment is passed under Section 74 the order of provisional attachment must cease to subsist. Therefore, after the final order under Section 74 of the HPGST Act was passed on 18 February, 2021, the order of provisional attachment must come to an end. - SC .....

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