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Provisional attachment shall cease to have effect after expiry of a period of one year from the date of order made u/s 85.

Attachment of Bank Accounts — Writ petition is filed for quashing the provisional attachment notice and also initiation of recovery proceedings in provisional attachment notice. The pendency of proceedings under Section 83 of the Act would be only after issuance of notice. In the absence of issuance of notice under Section 74 of the Act or any other Sections quoted in Section 83 of the Act, one cannot draw inference that there is pendency of any proceedings under Section 74 of the Act.  Respondents did not apprised by producing any documentary evidence to show that one of the ingredients under Section 74 of the Act was invoked so as to pass the impugned order under Section 83 of the Act. Writ petition allowed. — Anandbhavan Properties Private Limited Vs. The Union of India The Ministry of Finance Government of India, The Commissioner of Central Tax [2019] 16 TAXLOK.COM 190 (Karnataka)