https://www.taxtmi.com/caselaws?id=758292 A provisional attachment of a bank account under Section 83 of the CGST Act ceases after one year from the attachment order unless a fresh attachment order is issued. Here, the original attachment was dated 27.01.2022 and no subsequent order was made, so the embargo could not continue on the basis of the expired order. The bank account was therefore directed to be allowed to operate. en-us Fri, 24 May 2024 00:00:00 +0530 Sat, 10 May 2025 23:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758292 A provisional attachment of a bank account under Section 83 of the CGST Act ceases after one year from the attachment order unless a fresh attachment order is issued. Here, the original attachment was dated 27.01.2022 and no subsequent order was made, so the embargo could not continue on the basis of the expired order. The bank account was therefore directed to be allowed to operate. Case-Laws GST Fri, 24 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758292