https://www.taxtmi.com/caselaws?id=471970 Provisional attachment of bank accounts under the Central Goods and Services Tax Act, 2017 ceases to have legal effect one year after the attachment order. The statutory time limit applies to every attachment made under the provisional-attachment power and prevents its continuation beyond that period. Where the one-year period has elapsed, the bank-account attachment cannot remain operative. en-us Mon, 21 Mar 2022 00:00:00 +0530 Fri, 25 Sep 2026 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471970 Provisional attachment of bank accounts under the Central Goods and Services Tax Act, 2017 ceases to have legal effect one year after the attachment order. The statutory time limit applies to every attachment made under the provisional-attachment power and prevents its continuation beyond that period. Where the one-year period has elapsed, the bank-account attachment cannot remain operative. Case-Laws GST Mon, 21 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471970