Provisional attachment under GST lapses when the one-year statutory period expires, allowing the bank account to be operated.

Provisional attachment of a bank account under Section 83 of the CGST Act lapses by operation of law when the statutory one-year period expires. The attachment here was made on 19 December 2024, and the respondents did not dispute that the one-year limit under Section 83(2) had already run out. Because the statutory period had expired, the attachment ceased to have effect automatically, and the petitioner was entitled to operate the bank account.

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Issues: Whether the provisional attachment of the petitioner's bank account had lapsed by operation of Section 83(2) of the Central Goods and Services Tax Act, 2017.

Analysis: The attachment was made on 19 December 2024. The statutory period of one year under Section 83(2) had already expired, and the respondents did not dispute that position. Once the statutory period expired, the attachment ceased to have effect by operation of law.

Conclusion: The impugned attachment had lapsed, and the petitioner was entitled to operate the bank account.

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