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    <title>2023 (8) TMI 394 - DELHI HIGH COURT</title>
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    <description>HC ruled that bank accounts provisionally attached under Section 83(1) of CGST Act automatically cease after one year. The court directed banks to unfreeze accounts subject to the specific 17.05.2022 order, while clarifying that other potential freezing reasons remain unaffected. Petitioners&#039; request for mandamus was partially granted with specific operational instructions.</description>
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      <description>HC ruled that bank accounts provisionally attached under Section 83(1) of CGST Act automatically cease after one year. The court directed banks to unfreeze accounts subject to the specific 17.05.2022 order, while clarifying that other potential freezing reasons remain unaffected. Petitioners&#039; request for mandamus was partially granted with specific operational instructions.</description>
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