https://www.taxtmi.com/caselaws?id=796201 Provisional attachment of a bank account under the Central Goods and Services Tax Act, 2017 ceases to have effect after one year under section 83(2). As the attachment was continued beyond that statutory validity period, it could not lawfully remain in force. The continued attachment was invalid, the attachment proceedings were set aside, and the bank account was directed to be made operational. en-us Wed, 22 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796201 Provisional attachment of a bank account under the Central Goods and Services Tax Act, 2017 ceases to have effect after one year under section 83(2). As the attachment was continued beyond that statutory validity period, it could not lawfully remain in force. The continued attachment was invalid, the attachment proceedings were set aside, and the bank account was directed to be made operational. Case-Laws GST Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796201