https://www.taxtmi.com/caselaws?id=791054 A provisional attachment under the GST framework ceases by operation of law once the statutory period under Section 83(2) expires, so continued restraint on operational bank accounts after that period is ineffective. The text also states that cash credit facilities are not amenable to provisional attachment, meaning any such restraint cannot survive. On that basis, the impugned attachments were treated as lapsed and the affected accounts were to be freed from restraint, allowing the petitioner to operate them. en-us Thu, 30 Apr 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791054 A provisional attachment under the GST framework ceases by operation of law once the statutory period under Section 83(2) expires, so continued restraint on operational bank accounts after that period is ineffective. The text also states that cash credit facilities are not amenable to provisional attachment, meaning any such restraint cannot survive. On that basis, the impugned attachments were treated as lapsed and the affected accounts were to be freed from restraint, allowing the petitioner to operate them. Case-Laws GST Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791054