https://www.taxtmi.com/caselaws?id=781800 HC held that provisional attachment of two of the petitioner's three bank accounts under Section 83 CGST Act had exceeded the statutory one-year limit and therefore automatically ceased to have effect. Referring to Section 83(2) and Rule 159(2) CGST Rules, the court observed that such attachments cannot legally continue beyond one year from the order date, irrespective of whether authorities formally lift them. As the attachments had outlived the permissible period and no justification was shown for their continuance, the HC set aside the provisional attachment orders in respect of the two accounts. The petition was allowed in part. en-us Mon, 17 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781800 HC held that provisional attachment of two of the petitioner's three bank accounts under Section 83 CGST Act had exceeded the statutory one-year limit and therefore automatically ceased to have effect. Referring to Section 83(2) and Rule 159(2) CGST Rules, the court observed that such attachments cannot legally continue beyond one year from the order date, irrespective of whether authorities formally lift them. As the attachments had outlived the permissible period and no justification was shown for their continuance, the HC set aside the provisional attachment orders in respect of the two accounts. The petition was allowed in part. Case-Laws GST Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781800