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    <title>2021 (2) TMI 695 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court ruled in favor of the petitioners, directing the respondents to defreeze the bank accounts that were provisionally attached under Section 83 of the PGST Act. The court held that the attachment ceased to have effect after one year from the date of the order, as clarified in a previous case. Emphasizing the legal position established in the precedent case, the court ordered the banks to allow the petitioners to operate their accounts immediately, citing constitutional validity under relevant articles.</description>
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      <description>The court ruled in favor of the petitioners, directing the respondents to defreeze the bank accounts that were provisionally attached under Section 83 of the PGST Act. The court held that the attachment ceased to have effect after one year from the date of the order, as clarified in a previous case. Emphasizing the legal position established in the precedent case, the court ordered the banks to allow the petitioners to operate their accounts immediately, citing constitutional validity under relevant articles.</description>
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