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2021 (2) TMI 818 - PUNJAB AND HARYANA HIGH COURTProvisional attachment - wrongful availment of input tax credit - prayer for a short adjournment to seek instructions with regard to the assertion as has been made by the petitioner that its account was attached provisionally on 13.08.2019 which could continue only upto 12.08.2020 - applicability of Section 83(2) of the Central Goods and Service Tax Act which limits the operation of such order of provisional attachment for one year - HELD THAT:- The fact remains that the requirement of the statute as provided for under Section 83(2) of the Central Goods and Service Tax Act, which limits the operation of order of provisional attachment for one year having elapsed, the competent authority is required to pass an order, withdrawing the provisional attachment as ordered on 13.08.2019 (Annexure P-1). Liberty shall, however, be available to the respondents to proceed against the petitioner as permissible in law. Petition allowed by way of remand.
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