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    <title>2023 (6) TMI 634 - KARNATAKA HIGH COURT</title>
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    <description>The SC examined provisional attachment orders under Section 83 of the CGST Act. The court found that provisional attachment orders automatically cease after one year, directing bank authorities to release attached accounts. The petitioner&#039;s challenge was rendered infructuous due to the expiration of the one-year period, and the court disposed of the petition accordingly.</description>
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      <description>The SC examined provisional attachment orders under Section 83 of the CGST Act. The court found that provisional attachment orders automatically cease after one year, directing bank authorities to release attached accounts. The petitioner&#039;s challenge was rendered infructuous due to the expiration of the one-year period, and the court disposed of the petition accordingly.</description>
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