Section 83 of the CGST Act, 2017 — Provisional Attachment of a property – The Petitioner challenged provisional attachment of a immovable property of two directors for allegedly having wrongfully availed ITC qua Section 74. The counsel submitted that the impugned order is dated 04.11.2019 and one year therefrom elapsed on 04.11.2020 and therefore, the impugned order ceases to have effect by operation of law. The Revenue counsel submitted that Section 74 proceedings has since culminated in an order dated 19.05.2022 and writ petitioner has preferred an appeal under Section 107. The court observed that there is no disputation or contestation that the provisional attachment is dated 04.11.2019 and one year therefrom elapsed on 04.11.2020. Therefore provisional attachment which has been assailed has ceased to have effect.

Held that:- The Hon’ble High Court directed that the impugned order has ceased to have effect on and from 04.11.2020.