TMI Blog2021 (2) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the petitioner that its account was attached provisionally on 13.08.2019 which could continue only upto 12.08.2020 in the light 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. In pursuance thereof, short written statement on behalf of respondent Nos.1 to 3 dated 15.02.2021 has been received through ..... X X X X Extracts X X X X X X X X Extracts X X X X
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