TMI Blog2022 (5) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... res this Court that the Petitioner would cooperate with the investigation and would attend the office of the Respondents as and when summoned and asked for. Sub section (2) of Section 83 of CGST Act, 2017 clarifies that every such provisional attachment shall cease to have effect after the expiry of period of one year from the date of the order made under sub section 1. The impugned order is under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that initially the account of the Petitioner was attached under order dated 22.05.2019 and subsequently, again under order dated 13.07.2020. 2. The contention of the Petitioner is that the provisional attachment under section 83 of CGST Act, 2017 cannot be for a period of more than one year. The learned Counsel for the Respondents submits that Petitioner was not cooperating in the inve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) of Section 83 of CGST Act, 2017 clarifies that every such provisional attachment shall cease to have effect after the expiry of period of one year from the date of the order made under sub section 1. The impugned order is under sub section 1 of section 83 of CGST Act, 2017. 5. By operation of statute, provisional attachment ceases to take effect after a period of one year. Now the Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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