https://www.taxtmi.com/caselaws?id=759668 A provisional attachment of a bank account under the CGST Act ceases automatically after one year under Section 83(2), so an attachment said to have been made in 2020-21 could not continue to block the account beyond that period. Where there was no material showing any later order removing, reviving, or otherwise continuing the attachment, the earlier attachment had become inoperative by operation of law. The bank was therefore directed not to prevent operation of the account solely on the basis of the expired provisional attachment order. 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=759668 A provisional attachment of a bank account under the CGST Act ceases automatically after one year under Section 83(2), so an attachment said to have been made in 2020-21 could not continue to block the account beyond that period. Where there was no material showing any later order removing, reviving, or otherwise continuing the attachment, the earlier attachment had become inoperative by operation of law. The bank was therefore directed not to prevent operation of the account solely on the basis of the expired provisional attachment order. Case-Laws GST Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759668