https://www.taxtmi.com/highlights?id=100256 The provisional attachment of the petitioner's bank account had ceased to operate by efflux of the statutory period under Section 83(2), so the attachment could not continue beyond one year. The Court therefore declared the attachment lapsed by operation of law and held that the petitioner was entitled to operate the bank account, while leaving all other contentions open. en-us Fri, 29 May 2026 08:59:31 +0530 Fri, 29 May 2026 08:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100256 The provisional attachment of the petitioner's bank account had ceased to operate by efflux of the statutory period under Section 83(2), so the attachment could not continue beyond one year. The Court therefore declared the attachment lapsed by operation of law and held that the petitioner was entitled to operate the bank account, while leaving all other contentions open. Highlights GST Fri, 29 May 2026 08:59:31 +0530 https://www.taxtmi.com/highlights?id=100256