Attachment of Bank Accounts — The life of an order of provisional attachment under Section 83 of the Act is one year and this period has already lapsed. It is not necessary now to quash the impugned order of the provisional attachment passed under Section 83 of the Act as the validity period has come to an end. — Messrs Mono Steel (India) Ltd Vs. State of Gujarat [2020] 20 TAXLOK.COM 016 (Gujarat)