https://www.taxtmi.com/caselaws?id=439613 HC ruled that provisional attachment of bank accounts under Section 83 of CGST Act automatically ceases after one year. The court ordered return of bank guarantee to petitioners and clarified that future legal proceedings remain open. The provisional attachment was deemed invalid after the one-year statutory period, providing relief to the petitioners. en-us Mon, 19 Jun 2023 00:00:00 +0530 Wed, 16 Apr 2025 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439613 HC ruled that provisional attachment of bank accounts under Section 83 of CGST Act automatically ceases after one year. The court ordered return of bank guarantee to petitioners and clarified that future legal proceedings remain open. The provisional attachment was deemed invalid after the one-year statutory period, providing relief to the petitioners. Case-Laws GST Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439613