https://www.taxtmi.com/caselaws?id=457507 Provisional attachment of a bank account under GST ceases to have effect after the statutory one-year period and cannot be treated as continuing in force. Once the attachment has lapsed, the bank should permit operation of the account, and the department should promptly communicate the cessation to avoid unnecessary blockage and repeated litigation. The text also notes that the department remains free to proceed in accordance with law in any further inquiry, but the practical restraint on the account must be lifted after expiry of the attachment period. en-us Wed, 06 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457507 Provisional attachment of a bank account under GST ceases to have effect after the statutory one-year period and cannot be treated as continuing in force. Once the attachment has lapsed, the bank should permit operation of the account, and the department should promptly communicate the cessation to avoid unnecessary blockage and repeated litigation. The text also notes that the department remains free to proceed in accordance with law in any further inquiry, but the practical restraint on the account must be lifted after expiry of the attachment period. Case-Laws GST Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457507