https://www.taxtmi.com/caselaws?id=413424 The High Court of BOMBAY allowed the petition, declaring that the provisional attachment order of the petitioner's bank account under section 83(1) of the CGST Act ceased to exist by operation of law after the one-year period had lapsed. The court directed the Joint Commissioner to inform the petitioner's banker that the attachment order was no longer valid, enabling the petitioner to access the bank account within seven days. The court also instructed for the appeal to be decided promptly by the Respondents due to the relief sought and potential backlog of appeals, with no order as to costs. en-us Fri, 08 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413424 The High Court of BOMBAY allowed the petition, declaring that the provisional attachment order of the petitioner's bank account under section 83(1) of the CGST Act ceased to exist by operation of law after the one-year period had lapsed. The court directed the Joint Commissioner to inform the petitioner's banker that the attachment order was no longer valid, enabling the petitioner to access the bank account within seven days. The court also instructed for the appeal to be decided promptly by the Respondents due to the relief sought and potential backlog of appeals, with no order as to costs. Case-Laws GST Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413424