https://www.taxtmi.com/caselaws?id=761524 A provisional attachment order under the CGST Act ceases to operate after one year, so the earlier attachment of the cash credit accounts had expired and no longer ed use of those accounts to that extent. The Court also preserved the taxpayers' right to challenge a fresh provisional attachment order issued later, without examining its validity in these proceedings. The broader question whether successive or repeated provisional attachment orders are permissible under the statute was left open for future adjudication. en-us Wed, 21 Feb 2024 00:00:00 +0530 Tue, 12 Nov 2024 08:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761524 A provisional attachment order under the CGST Act ceases to operate after one year, so the earlier attachment of the cash credit accounts had expired and no longer ed use of those accounts to that extent. The Court also preserved the taxpayers' right to challenge a fresh provisional attachment order issued later, without examining its validity in these proceedings. The broader question whether successive or repeated provisional attachment orders are permissible under the statute was left open for future adjudication. Case-Laws GST Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761524