https://www.taxtmi.com/caselaws?id=759669 Provisional attachment of a bank account and vehicle under Section 83 of the CGST Act ceases to operate after one year from the date of the order. Once that statutory period expired, the attachment could not be relied on further, and the Court directed the banks and registering authority not to act on the impugned communications or orders. It also required compliance with the standing direction that the attachment be communicated once it ceases to operate, enabling the petitioner to operate the bank account without interference on the basis of the expired attachment. en-us Mon, 08 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759669 Provisional attachment of a bank account and vehicle under Section 83 of the CGST Act ceases to operate after one year from the date of the order. Once that statutory period expired, the attachment could not be relied on further, and the Court directed the banks and registering authority not to act on the impugned communications or orders. It also required compliance with the standing direction that the attachment be communicated once it ceases to operate, enabling the petitioner to operate the bank account without interference on the basis of the expired attachment. Case-Laws GST Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759669