https://www.taxtmi.com/caselaws?id=460046 The HC ruled that the provisional attachment order under Section 83 of the CGST Act expired after one year, and the bank must allow account operations. The court found the attachment order invalid due to lack of extension communication, emphasizing that tax authorities cannot indefinitely restrict bank accounts without proper legal procedure. The ruling prioritized procedural compliance over revenue protection. en-us Fri, 03 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460046 The HC ruled that the provisional attachment order under Section 83 of the CGST Act expired after one year, and the bank must allow account operations. The court found the attachment order invalid due to lack of extension communication, emphasizing that tax authorities cannot indefinitely restrict bank accounts without proper legal procedure. The ruling prioritized procedural compliance over revenue protection. Case-Laws GST Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460046