https://www.taxtmi.com/caselaws?id=785014 Provisional attachment of bank accounts under the GST Act expires after one year unless a fresh attachment order is made; failure to issue one requires the attachment to be lifted. Seized goods and cash must be returned where no confiscation notice is issued within six months of seizure and no valid, sufficiently justified extension of up to six further months is invoked. A confiscation notice issued only after those statutory periods cannot sustain continued retention. The petition was allowed to lift the bank-account attachment and return the seized goods and cash, with an administrative inquiry directed into the responsible officers' statutory non-compliance. en-us Fri, 09 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 18:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785014 Provisional attachment of bank accounts under the GST Act expires after one year unless a fresh attachment order is made; failure to issue one requires the attachment to be lifted. Seized goods and cash must be returned where no confiscation notice is issued within six months of seizure and no valid, sufficiently justified extension of up to six further months is invoked. A confiscation notice issued only after those statutory periods cannot sustain continued retention. The petition was allowed to lift the bank-account attachment and return the seized goods and cash, with an administrative inquiry directed into the responsible officers' statutory non-compliance. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785014