https://www.taxtmi.com/highlights?id=99485 Provisional attachment lapses by operation of law once the prescribed one-year period expires, so continued freezing of bank accounts cannot be sustained. On that basis, the attachment was treated as having automatically ceased, and the petitioner was allowed to operate the accounts. Separately, cash credit accounts are not liable to provisional attachment, making their freezing independently unsustainable. The bank-account freeze, including the cash credit facilities, was therefore held to have come to an end, while all other contentions were left open. en-us Tue, 05 May 2026 09:09:34 +0530 Tue, 05 May 2026 09:09:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99485 Provisional attachment lapses by operation of law once the prescribed one-year period expires, so continued freezing of bank accounts cannot be sustained. On that basis, the attachment was treated as having automatically ceased, and the petitioner was allowed to operate the accounts. Separately, cash credit accounts are not liable to provisional attachment, making their freezing independently unsustainable. The bank-account freeze, including the cash credit facilities, was therefore held to have come to an end, while all other contentions were left open. Highlights GST Tue, 05 May 2026 09:09:34 +0530 https://www.taxtmi.com/highlights?id=99485