https://www.taxtmi.com/caselaws?id=768007 Provisional attachment of a bank account under the CGST Act ceases once a final order is passed under the statutory demand and recovery process. Any challenge to the final order must be considered independently on its merits and without influence from observations made while addressing the provisional attachment. The legal position follows the principle that provisional attachment is an interim protective measure and does not continue after finalisation of proceedings under Section 74. en-us Mon, 03 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768007 Provisional attachment of a bank account under the CGST Act ceases once a final order is passed under the statutory demand and recovery process. Any challenge to the final order must be considered independently on its merits and without influence from observations made while addressing the provisional attachment. The legal position follows the principle that provisional attachment is an interim protective measure and does not continue after finalisation of proceedings under Section 74. Case-Laws GST Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768007