https://www.taxtmi.com/caselaws?id=760407 Provisional attachment of a bank account under Section 83 of the CGST Act may cease where the competent authorities state that they have no objection to de-freezing and the statutory basis for attachment no longer survives. In that situation, the bank should act on the statutory position and need not await further administrative clearance before restoring access to the account. The operative effect is that de-freezing follows once the legal conditions for continuation of attachment are absent and the authorities do not object. en-us Wed, 10 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760407 Provisional attachment of a bank account under Section 83 of the CGST Act may cease where the competent authorities state that they have no objection to de-freezing and the statutory basis for attachment no longer survives. In that situation, the bank should act on the statutory position and need not await further administrative clearance before restoring access to the account. The operative effect is that de-freezing follows once the legal conditions for continuation of attachment are absent and the authorities do not object. Case-Laws GST Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760407