https://www.taxtmi.com/caselaws?id=397390 The court allowed the writ application challenging the provisional attachment of a bank account under Section 83 of the Gujarat Goods and Services Tax Act, 2017. The court directed the respondent, the State Bank of India, to allow the applicant to operate the bank account immediately as the one-year period for provisional attachment had lapsed. The court emphasized that such attachments cease to have effect after one year from the order date, highlighting the importance of adhering to statutory timelines and protecting the rights of affected parties. en-us Fri, 07 Aug 2020 00:00:00 +0530 Thu, 10 Dec 2020 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397390 The court allowed the writ application challenging the provisional attachment of a bank account under Section 83 of the Gujarat Goods and Services Tax Act, 2017. The court directed the respondent, the State Bank of India, to allow the applicant to operate the bank account immediately as the one-year period for provisional attachment had lapsed. The court emphasized that such attachments cease to have effect after one year from the order date, highlighting the importance of adhering to statutory timelines and protecting the rights of affected parties. Case-Laws GST Fri, 07 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397390