Bharat Parihar Vs State of Maharashtra
Date: June 29, 2023
Subject Matter
After the expiry of period of one year, the provisional attachment ceases to exist
Summary
The case refers to a petition challenging the provisional attachment of a bank account under Section 83 of the CGST Act. The petition states that the provisional attachment was initially made on 21st April 2022 and was retained in a communication dat…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT This petition challenges provisional attachment of bank account of the Petitioner with Yes Bank, Mumbai, under Section 83 of the CGST Act, 2017 and further communication dated 19 th April 2023, whereby the provisional attachment made on 21 st April 2022 is retained under Section 83 of the CGST Act. The petition is filed after the objections of t…