Provisional attachment expires after one year absent renewal, so a frozen bank account cannot remain blocked.

Provisional attachment of a bank account under the Gujarat Value Added Tax Act, 2003 ceases after one year from the attachment order unless a fresh order is made. Because no renewed order was passed after the original attachment, the freezing lost statutory force and could not continue as a subsisting restraint. Continued non-operation of the account was therefore unwarranted, and the account was to be made operable for the petitioner.

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Issues: Whether the provisional attachment of the petitioner's bank account could continue beyond one year and whether the bank was required to permit operation of the account.

Analysis: The provisional attachment was made under the Gujarat Value Added Tax Act, 2003. The statutory scheme provides that such attachment ceases after one year from the date of the order made under the enabling provision. As no fresh order was passed after the original attachment order, the attachment had lost its force and could not be treated as subsisting. In these circumstances, continued freezing of the bank account was unwarranted.

Conclusion: The attachment had ceased to operate by expiry of the statutory period, and the petitioner was entitled to operate the bank account.

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