https://www.taxtmi.com/caselaws?id=403279 The court held that the provisional attachment of the bank accounts exceeding one year was unlawful. Emphasizing the statutory timeline for such attachments, the court set aside the attachment, directing the immediate unfreezing of the petitioners' accounts. The decision focused on procedural compliance, legality of the attachment, and refrained from commenting on the investigation itself. The judgment underscored the importance of adhering to statutory timelines and proper procedural requirements in cases involving provisional attachments. en-us Tue, 19 Jan 2021 00:00:00 +0530 Fri, 28 May 2021 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403279 The court held that the provisional attachment of the bank accounts exceeding one year was unlawful. Emphasizing the statutory timeline for such attachments, the court set aside the attachment, directing the immediate unfreezing of the petitioners' accounts. The decision focused on procedural compliance, legality of the attachment, and refrained from commenting on the investigation itself. The judgment underscored the importance of adhering to statutory timelines and proper procedural requirements in cases involving provisional attachments. Case-Laws Customs Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403279