2022 (10) TMI 995

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..... Excise, ICICI Bank Ltd. Rep. by its Branch Manager - 2022 (10) TMI 995 - MADRAS HIGH COURT - TMI - Provisional attachment of current account of the petitioner - time limitation - Section 83 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- The attachment as per Section 83(2) shall cease to have effect after a period of one year from date of order of attachment. Thus, pending writ pet .....

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..... ing Account No.602505060430. 2. Section 83 of the Central Goods and Service Tax Act, 2017 deals with provisional attachment to protect the interests of the revenue in certain cases and reads as follows: 83. Provisional attachment to protect revenue in certain cases (1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the .....

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