https://www.taxtmi.com/caselaws?id=463245 Provisional attachment of the petitioners' bank account could not continue beyond one year under the governing tax statute. The challenge was limited to the subsistence of the attachment, and the expiry of the one-year period was admitted and undisputed. On that basis, the attachment had ceased to have legal effect and could not survive in law, so the impugned order lost its force automatically. en-us Fri, 09 Feb 2024 00:00:00 +0530 Mon, 18 Aug 2025 20:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463245 Provisional attachment of the petitioners' bank account could not continue beyond one year under the governing tax statute. The challenge was limited to the subsistence of the attachment, and the expiry of the one-year period was admitted and undisputed. On that basis, the attachment had ceased to have legal effect and could not survive in law, so the impugned order lost its force automatically. Case-Laws GST Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463245