https://www.taxtmi.com/caselaws?id=393473 The Court ruled that under Section 83 of the CGST Act, bank account attachment cannot continue after one year unless renewed. The provisional attachment order lapsed automatically after one year. The petitioner challenged bail conditions, offering a Fixed Deposit to lift the attachment. Parties agreed, and the Court directed banks to lift the attachment upon receipt of the Fixed Deposit. The petition was disposed of with the rule made absolute to that extent, resolving the issues regarding interpretation of the statute and bail conditions. en-us Thu, 05 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393473 The Court ruled that under Section 83 of the CGST Act, bank account attachment cannot continue after one year unless renewed. The provisional attachment order lapsed automatically after one year. The petitioner challenged bail conditions, offering a Fixed Deposit to lift the attachment. Parties agreed, and the Court directed banks to lift the attachment upon receipt of the Fixed Deposit. The petition was disposed of with the rule made absolute to that extent, resolving the issues regarding interpretation of the statute and bail conditions. Case-Laws GST Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393473