https://www.taxtmi.com/caselaws?id=472539 Provisional attachment of a bank account under Section 83(2) ceases to operate once the statutory one-year period from the attachment order expires. Expiry of that period causes the attachment to lapse, requiring the bank account to be de-frozen. The respondents accepted that the attachment had expired under the statutory time limit and no continued restraint could be maintained. en-us Mon, 08 Jul 2024 00:00:00 +0530 Thu, 15 Oct 2026 13:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472539 Provisional attachment of a bank account under Section 83(2) ceases to operate once the statutory one-year period from the attachment order expires. Expiry of that period causes the attachment to lapse, requiring the bank account to be de-frozen. The respondents accepted that the attachment had expired under the statutory time limit and no continued restraint could be maintained. Case-Laws GST Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472539