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2020 (3) TMI 616 - GUJARAT HIGH COURTProvisional attachment of property - time limitation for such attachment - Section 83 of the Gujarat Goods and Services Tax Act, 2017 - HELD THAT:- The provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made under Subsection (1). Mr.Joshi, the learned AGP after taking instructions from the concerned Department makes a statement that the order of provisional attachment has not been renewed or no fresh order has been passed - In such circumstances as on date, it cannot be said that the account of the writ-applicant is under any attachment. Application disposed off.
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