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2022 (10) TMI 995 - HC - GSTProvisional attachment of current account of the petitioner - time limitation - Section 83 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- The attachment as per Section 83(2) shall cease to have effect after a period of one year from date of order of attachment. Thus, pending writ petition, the impugned order has ceased to have effect, as on 15.09.2020. With this, this writ petition has been rendered infructuous. There is no further embargo on the operation of the bank account and on the petitioner resuming operations in that regard - Petition disposed off.
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