https://www.taxtmi.com/caselaws?id=420576 HC quashed the provisional attachment of petitioner's bank account under Section 83 of CGST Act. The court ruled that the fresh freezing order dated 26.03.2021 (issued after a previous attachment was set aside) had already expired, as Section 83 limits provisional attachments to one year. Additionally, proceedings under Section 74 were no longer pending since an adjudication order had been passed and petitioner had filed an appeal with 10% deposit. The court ordered the attachment lifted and directed notification to the bank. en-us Tue, 29 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420576 HC quashed the provisional attachment of petitioner's bank account under Section 83 of CGST Act. The court ruled that the fresh freezing order dated 26.03.2021 (issued after a previous attachment was set aside) had already expired, as Section 83 limits provisional attachments to one year. Additionally, proceedings under Section 74 were no longer pending since an adjudication order had been passed and petitioner had filed an appeal with 10% deposit. The court ordered the attachment lifted and directed notification to the bank. Case-Laws GST Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420576