Property re-attachment after legal expiry held invalid, bank accounts to be unfrozen.

Case-Laws – GST – Highlights – Petitioners challenged the re-attachment of their third account by the Department after the initial attachment expired by operation of law u/s 83(2) of the Act. The Court held that once the attachment expires, the Departmen

Property re-attachment after legal expiry held invalid, bank accounts to be unfrozen.
Case-Laws
GST
Petitioners challenged the re-attachment of their third account by the Department after the initial attachment expired by operation of law u/s 83(2) of the Act. The Court held that once the attachment expires, the Department lacks jurisdiction to re-attach the same account. Consequently, the Court directed lifting of the attachment made on 30.08.2024 on petitioners' third account and orde

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