2023 (9) TMI 401

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..... ur & Ms. Oshin Maggu, Advs. For the Respondents Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Advs. Mr. Yashu Rustagi, Adv. for R5   ORDER CM APPL. 45610/2023 (for exemption) 1. Exemptions allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 11683/2023 3. The petitioner has filed the present petition, impugning th .....

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..... issued an advisory dated 02.09.2023, inter alia, stipulating the procedure to be followed where the period of one year has elapsed since the issuance of orders of provisional attachment. The relevant paragraphs of the said advisory are set out below: "2. The section 83(2) of CGST Act, 2017 states - "Every such provisional attachment shall cease to have effect after the expiry of a period of o .....

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..... such type of release/restoration of provisional attachment in a specified Form (like GST DRC-23). 3.2 Therefore, for the present, and keeping in view the convenience of taxpayers, the Board prescribes the procedure that in such types of situations, the Commissioner shall issue communication/an intimation to the concerned authority/bank, drawing attention to the particulars of the Order/Form DR .....

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