https://www.taxtmi.com/caselaws?id=443163 The HC ruled in favor of the petitioner, directing the de-freezing of a bank account. The court found the freezing communication invalid as the provisional attachment order under Section 83 of the CGST Act had expired after one year. The bank was instructed to resume normal account operations, effectively setting aside the freezing directive from the tax authorities. en-us Tue, 25 Jul 2023 00:00:00 +0530 Mon, 21 Apr 2025 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443163 The HC ruled in favor of the petitioner, directing the de-freezing of a bank account. The court found the freezing communication invalid as the provisional attachment order under Section 83 of the CGST Act had expired after one year. The bank was instructed to resume normal account operations, effectively setting aside the freezing directive from the tax authorities. Case-Laws GST Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443163