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GST - Highlights / Catch Notes

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Provisional Attachment of Bank Account of petitioner - validity ...


Provisional bank account attachment under CGST Act invalid after one year per Section 83(2); orders ceased automatically.

June 15, 2023

Case Laws     GST     HC

Provisional Attachment of Bank Account of petitioner - validity of attachment order after expiry of one year from the date of Order as per Section 83(2) of CGST Act - the provisional orders of attachment automatically by operation of law have been ceased to be in operation. - HC

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