The ruling in brief
Where petitioner’s bank account was provisionally attached under Section 83 and remained frozen beyond statutory one-year period, as limitation in Section 83(2) requires cessation of such attachment after one year, continued freezing was impermissible and attachment was set aside, allowing petitioner to operate account
Provisions considered
Section 83 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.