https://www.taxtmi.com/caselaws?id=785014 The article addresses provisional attachment of bank accounts and seizure/confiscation in GST proceedings, focusing on expiry of provisional attachment after one year and failures by officers to reissue fresh orders or requisite notices. Because the attachment lapsed and no fresh order or notice was issued, the court directed release of seized goods and cash and lifting of the provisional bank attachment, and ordered an administrative inquiry into officers conduct for creating procedural lapses that advantaged the taxpayer. The discussion emphasises limitation on provisional attachments, procedural compliance for confiscation notices, and remedies for affected taxpayers. 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 The article addresses provisional attachment of bank accounts and seizure/confiscation in GST proceedings, focusing on expiry of provisional attachment after one year and failures by officers to reissue fresh orders or requisite notices. Because the attachment lapsed and no fresh order or notice was issued, the court directed release of seized goods and cash and lifting of the provisional bank attachment, and ordered an administrative inquiry into officers conduct for creating procedural lapses that advantaged the taxpayer. The discussion emphasises limitation on provisional attachments, procedural compliance for confiscation notices, and remedies for affected taxpayers. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785014