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    <title>2023 (6) TMI 184 - DELHI HIGH COURT</title>
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    <description>HC ruled that provisional attachment orders under CGST Act expired after one year, rendering the bank account attachments invalid. The court directed banks to cease restrictions on account operations, effectively allowing the petitioner unrestricted access to the previously attached bank accounts due to statutory time limitations.</description>
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      <description>HC ruled that provisional attachment orders under CGST Act expired after one year, rendering the bank account attachments invalid. The court directed banks to cease restrictions on account operations, effectively allowing the petitioner unrestricted access to the previously attached bank accounts due to statutory time limitations.</description>
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