https://www.taxtmi.com/caselaws?id=775130 A provisional attachment of a bank account under Section 83(1) of the CGST Act automatically ceases after one year under Section 83(2). Because the impugned attachment order had already crossed that statutory period, it no longer survived in law and could not continue to operate. The attachment was therefore quashed and set aside, and release of the bank account was directed. en-us Tue, 15 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775130 A provisional attachment of a bank account under Section 83(1) of the CGST Act automatically ceases after one year under Section 83(2). Because the impugned attachment order had already crossed that statutory period, it no longer survived in law and could not continue to operate. The attachment was therefore quashed and set aside, and release of the bank account was directed. Case-Laws GST Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775130