https://www.taxtmi.com/caselaws?id=774330 A provisional attachment under the CGST Act ceases to operate on the expiry of one year from the date of the order under Section 83(1). The fact that adjudication proceedings were later completed and an appeal was filed did not revive or extend the attachment once it had lapsed by operation of law. The bank account could therefore not continue to remain attached after the statutory period expired, and consequential release followed. en-us Mon, 30 Jun 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774330 A provisional attachment under the CGST Act ceases to operate on the expiry of one year from the date of the order under Section 83(1). The fact that adjudication proceedings were later completed and an appeal was filed did not revive or extend the attachment once it had lapsed by operation of law. The bank account could therefore not continue to remain attached after the statutory period expired, and consequential release followed. Case-Laws GST Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774330