Provisional CGST attachment expires after one year; bank must unfreeze accounts and attachment cannot continue.

Provisional CGST attachment expires after one year; bank must unfreeze accounts and attachment cannot continue.Case-LawsGSTProvisional attachment under the CGST regime ceases by efflux of time after one year, so orders issued beyond that statutory period

Provisional CGST attachment expires after one year; bank must unfreeze accounts and attachment cannot continue.
Case-Laws
GST
Provisional attachment under the CGST regime ceases by efflux of time after one year, so orders issued beyond that statutory period are no longer enforceable; consequence-such attachments cannot be continued. Because the provisional order has ceased, neither the tax authority nor the taxpayer's banker may lawfully maintain freezes on the taxpayer's property or ba

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