Advisory 2023-24

Dated

Subject

02/09/2023

Procedure to be followed with respect to sub-section (2) of section 83 of CGST Act, 2017 when provisional attachment of property ceases to have effect

CASE LAW

Authority

One liner
2024(05)LCX0014

Allahabad High Court

Rd Enterprises

 Provisional attachment shall cease to have effect after the expiry of a period of one year.