https://www.taxtmi.com/caselaws?id=796844 Provisional attachment of bank accounts under the Central Goods and Services Tax Act, 2017 ceases automatically on expiry of one year from its issuance under section 83(2). Once that period expires, no basis remains for continuing the account freeze unless a valid fresh attachment order is served. Attachment orders should specify their maximum one-year operation, and banks and financial institutions should de-freeze affected accounts upon expiry unless a fresh valid order is received. Regulatory communication should support compliance with this time limit. en-us Fri, 07 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796844 Provisional attachment of bank accounts under the Central Goods and Services Tax Act, 2017 ceases automatically on expiry of one year from its issuance under section 83(2). Once that period expires, no basis remains for continuing the account freeze unless a valid fresh attachment order is served. Attachment orders should specify their maximum one-year operation, and banks and financial institutions should de-freeze affected accounts upon expiry unless a fresh valid order is received. Regulatory communication should support compliance with this time limit. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796844