https://www.taxtmi.com/caselaws?id=418260 The HC ruled in favor of the petitioner, directing the release of attached immovable properties and bank accounts. The court found that provisional attachment orders under Section 83 of CGST Act had automatically lapsed after one year (on November 27, 2021), and no fresh orders had been issued. Despite the petitioner being a shareholder in the company under inquiry, the court determined they were not a taxable person under Section 2(107). The respondent was ordered to defreeze the bank account and release properties within three days of the order's upload. en-us Tue, 08 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418260 The HC ruled in favor of the petitioner, directing the release of attached immovable properties and bank accounts. The court found that provisional attachment orders under Section 83 of CGST Act had automatically lapsed after one year (on November 27, 2021), and no fresh orders had been issued. Despite the petitioner being a shareholder in the company under inquiry, the court determined they were not a taxable person under Section 2(107). The respondent was ordered to defreeze the bank account and release properties within three days of the order's upload. Case-Laws GST Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418260