https://www.taxtmi.com/caselaws?id=764341 Provisional attachment under Section 83 of the CGST Act ceases by operation of law after one year, so continued restraint on a bank account cannot be maintained once that maximum period has expired. On that basis, the petitioner was permitted to operate its bank account, unless the account remained attached in relation to some other proceeding separate from the attachment order dated 26.06.2023. en-us Thu, 24 Oct 2024 00:00:00 +0530 Thu, 10 Apr 2025 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764341 Provisional attachment under Section 83 of the CGST Act ceases by operation of law after one year, so continued restraint on a bank account cannot be maintained once that maximum period has expired. On that basis, the petitioner was permitted to operate its bank account, unless the account remained attached in relation to some other proceeding separate from the attachment order dated 26.06.2023. Case-Laws GST Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764341