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Provisional GST Section 83 Attachment Automatically Ceases After One Year: Madras HC

13 Aug 2026 · 13 Aug 2026By CA Sandeep Kanoi

Madras HC sets aside bank attachment under Section 83 CGST Act, holding provisional attachment cannot continue beyond the statutory one-year period. The post Provisional GST Section 83 Attachment Automatically Ceases After One Year: Madras HC appeared first on TaxGuru .

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