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    <title>2022 (2) TMI 779 - GUJARAT HIGH COURT</title>
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    <description>The HC addressed a challenge to a provisional attachment order under GST Act Section 83 that froze the assessee&#039;s IDBI Bank account. The Court determined that regardless of the dispute about proper service of the attachment order, its statutory life had expired since more than a year had passed from its issuance (before 20.01.2021). Consequently, the Court directed the bank to allow the assessee to operate the account, while preserving the tax department&#039;s right to take further legal action if warranted.</description>
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    <pubDate>Wed, 02 Feb 2022 00:00:00 +0530</pubDate>
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      <title>2022 (2) TMI 779 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=418528</link>
      <description>The HC addressed a challenge to a provisional attachment order under GST Act Section 83 that froze the assessee&#039;s IDBI Bank account. The Court determined that regardless of the dispute about proper service of the attachment order, its statutory life had expired since more than a year had passed from its issuance (before 20.01.2021). Consequently, the Court directed the bank to allow the assessee to operate the account, while preserving the tax department&#039;s right to take further legal action if warranted.</description>
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      <pubDate>Wed, 02 Feb 2022 00:00:00 +0530</pubDate>
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