https://www.taxtmi.com/caselaws?id=434210 HC ruled on provisional attachment of bank account under Section 83 of CGST Act. The court found the original attachment order had expired after one year without extension. HC directed Axis Bank to unfreeze the account, noting no valid continuing order existed. The judgment emphasized statutory limits on provisional attachment and provided relief by allowing bank account operations to resume. en-us Mon, 13 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434210 HC ruled on provisional attachment of bank account under Section 83 of CGST Act. The court found the original attachment order had expired after one year without extension. HC directed Axis Bank to unfreeze the account, noting no valid continuing order existed. The judgment emphasized statutory limits on provisional attachment and provided relief by allowing bank account operations to resume. Case-Laws GST Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434210