Provisional attachment lapsed after one year; repeated reattachments without law quashed, bank account to be unfrozen within three days

Provisional attachment lapsed after one year; repeated reattachments without law quashed, bank account to be unfrozen within three daysCase-LawsGSTHC held that the initial provisional attachment order ceased by efflux of time after one year and, in absenc

Provisional attachment lapsed after one year; repeated reattachments without law quashed, bank account to be unfrozen within three days
Case-Laws
GST
HC held that the initial provisional attachment order ceased by efflux of time after one year and, in absence of statutory authority for renewal or re-issuance, executive authorities lack power to impose provisional attachment repeatedly; such repetition amounts to executive overreach. The impugned order dated 1 May 2025 effecting a fourth attachment of the petitioner's bank account is quashed and set aside. The authorities are directed to de-freeze the petitioner's bank account forthwith, and in any event within three days from the date of the order. The petition is disposed of.
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