Section 83 of the CGST Act, 2017--- Provisional attachment of Bank Accounts —- The petitioner challenged the provisional attachment of the bank accounts and immovable property on 31.03.2021. The counsel for the petitioner submitted that as per Section 83, the maximum timeframe available to the respondent for keeping the attachment alive is one year.

Held that:- The Hon’ble Court listed the matter on 26.07.2022.