2022 (3) TMI 494

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..... h attachment order in Form GST DRC-22 has been issued. According to Section 83(2) of the CGST Act, every provisional attachment order ceases to have effect after the expiry of a period of one year from the date the order was passed under Section 83(1) of the CGST Act. Consequently, the impugned provisional attachment order/letter is no longer effective. Accordingly, this Court directs the Responde .....

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..... to provisionally attach immovable property No.6, The Greens, Rajokari, Delhi-110038 in the name of the Petitioner. Petitioner also seeks directions to the Respondent to release/de-freeze the immovable property of the Petitioner that was provisionally attached vide the impugned letter. 2. On the last date of hearing, learned counsel for the Respondent had sought time to obtain instructions. 3 .....

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