2024 (7) TMI 666

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... language and therefore, we find no difficulty in holding that impugned provisional attachment order dated 19.05.2023 cease to have effect on expiry of period of one year from the date of issuance of order i.e. 19.05.2023. Petition disposed off. - THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO ORDER ( Per Hon ble SP,J ) Sri Venkata Prasad.P, learned .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nsel for the petitioner advancing singular submission based on Sub-section (2) of Section 83 of the CGST Act by contending that on completion of one year s period from 19.05.2023, the said order lost its effect and accordingly, said order may be directed to be set aside on completion of one year from said date. 5. Faced with this, learned Standing counsel for respondent No.1 submits that although, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X