The Hon’ble High Court of Bombay vide its Order dated 10 January 2022 in the matter of M/s Futurist Innovation & Advertising Vs. Union of India and others, in Writ Petition (ST) No. – 15785 of 2021 held that the provisional attachment levied by the Respondent under Section 83(2) of the CGST Act, 2017 ceases to have effect on expiry of one year.
