Provisional attachment of bank accounts: expiry after one year and need for specific order; relief granted to petitioner.

Provisional attachment of bank accounts: expiry after one year and need for specific order; relief granted to petitioner.Case-LawsGSTProvisional attachment under the Act expires after one year, and an attachment directed by reference to a PAN does not aut

Provisional attachment of bank accounts: expiry after one year and need for specific order; relief granted to petitioner.
Case-Laws
GST
Provisional attachment under the Act expires after one year, and an attachment directed by reference to a PAN does not automatically operate on a separate savings bank account absent a specific attachment order for that account; consequently the provisional attachment in relation to the petitioner's savings account is nonoperational as the oneyear perio

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