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2022 (5) TMI 1439 - BOMBAY HIGH COURTSeeking provisional release of the attachment - contention of the Petitioner is that the provisional attachment under section 83 of CGST Act, 2017 cannot be for a period of more than one year - Sub section (2) of Section 83 of CGST Act, 2017 - HELD THAT:- The learned Counsel for the Petitioner assures this Court that the Petitioner would cooperate with the investigation and would attend the office of the Respondents as and when summoned and asked for. Sub section (2) of Section 83 of CGST Act, 2017 clarifies that every such provisional attachment shall cease to have effect after the expiry of period of one year from the date of the order made under sub section 1. The impugned order is under sub section 1 of section 83 of CGST Act, 2017. By operation of statute, provisional attachment ceases to take effect after a period of one year. Now the Petitioner as per order of this court, appeared before the authority. Statement is recorded. Assurance has been given that he will cooperate in the proceeding. Provisional attachment under order dated 13.07.2020 shall cease to take effect. Petition disposed off.
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