https://www.taxtmi.com/caselaws?id=419457 The HC directed respondents to defreeze petitioners' bank accounts that were provisionally attached in September 2020. The court noted that under Section 83(2) of the CGST Act, provisional attachment orders cease to have effect after one year from issuance. Despite notices under Section 74 of Delhi GST Act being issued by State GST, no fresh DRC-22 notices or attachment orders had been issued after the original orders. The court determined the provisional attachment was no longer effective and ordered the accounts to be defrozen within three days of judgment. en-us Tue, 08 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419457 The HC directed respondents to defreeze petitioners' bank accounts that were provisionally attached in September 2020. The court noted that under Section 83(2) of the CGST Act, provisional attachment orders cease to have effect after one year from issuance. Despite notices under Section 74 of Delhi GST Act being issued by State GST, no fresh DRC-22 notices or attachment orders had been issued after the original orders. The court determined the provisional attachment was no longer effective and ordered the accounts to be defrozen within three days of judgment. Case-Laws GST Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419457