Home Case Index All Cases GST GST + HC GST - 2022 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 511 - HC - GSTAttachment of the immovable properties and bank accounts of the Petitioner - Section 83 of the CGST Act, 2017 - HELD THAT:- Admittedly, every provisional order ceases to have effect after the expiry of a period of one year from the date of the order made under Section 83(1) of the CGST Act. After the issuance of the impugned orders, no fresh attachment order has been issued. Consequently, this Court directs the Respondent to defreeze the bank account and release the immovable properties of the Petitioner not later than three days from the date of uploading the order. The present writ petition along with pending application stands disposed of.
|