https://www.taxtmi.com/caselaws?id=799799 Provisional attachment of bank accounts under the CGST Act ceases automatically one year after the attachment order. Rule 159 requires an attachment order in Form GST DRC-22, and no later provisional attachment can extend an original order where no fresh order has been issued. As a temporary revenue-protection measure, provisional attachment cannot continue after statutory expiry or operate as a recovery mechanism. Bank accounts subject only to expired attachment orders must therefore be de-frozen and restored to operation. No demand-cum-show-cause notice had been issued to the affected persons. en-us Mon, 31 Aug 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799799 Provisional attachment of bank accounts under the CGST Act ceases automatically one year after the attachment order. Rule 159 requires an attachment order in Form GST DRC-22, and no later provisional attachment can extend an original order where no fresh order has been issued. As a temporary revenue-protection measure, provisional attachment cannot continue after statutory expiry or operate as a recovery mechanism. Bank accounts subject only to expired attachment orders must therefore be de-frozen and restored to operation. No demand-cum-show-cause notice had been issued to the affected persons. Case-Laws GST Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799799