Bank account unfrozen as 1-year provisional attachment order lapses under CGST Act.
Case-Laws
GST
Pursuant to Section 83(2) of the CGST Act, the provisional attachment order dated 27.01.2022 attaching the petitioner's Bank Account No. 5318491050161006 with Yes Bank Ltd. has ceased to have effect after one year from its issuance. The High Court held that the provisional attachment has lapsed and directed the respondent bank to forthwith permit operation of the said bank account without i
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