https://www.taxtmi.com/caselaws?id=441997 HC ruled that provisional attachment orders under CGST Act exceeding one year are invalid. Bank accounts cannot be frozen based on expired attachment orders. Court directed banks to release accounts and preserved parties' rights to challenge future attachment proceedings. Petition disposed of as academic after respondents confirmed no new orders were issued post the one-year period. en-us Wed, 09 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441997 HC ruled that provisional attachment orders under CGST Act exceeding one year are invalid. Bank accounts cannot be frozen based on expired attachment orders. Court directed banks to release accounts and preserved parties' rights to challenge future attachment proceedings. Petition disposed of as academic after respondents confirmed no new orders were issued post the one-year period. Case-Laws GST Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441997