{"id":70151,"date":"2024-10-05T09:02:27","date_gmt":"2024-10-05T03:32:27","guid":{"rendered":""},"modified":"2024-10-05T09:02:27","modified_gmt":"2024-10-05T03:32:27","slug":"expired-provisional-attachment-orders-can-39-t-restrict-bank-accounts-high-court-allows-account-operation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70151","title":{"rendered":"Expired provisional attachment orders can&#39;t restrict bank accounts. High Court allows account operation."},"content":{"rendered":"<p>Expired provisional attachment orders can&#39;t restrict bank accounts. High Court allows account operation.<br \/>Case-Laws<br \/>GST<br \/>Provisional attachment order u\/s 83 of the CGST Act ceases to be operative after one year. Petitioner&#39;s bank account cannot be restricted by respondent banks based on expired provisional attachment orders. High Court directs respondent banks to allow petitioner to operate bank accounts, disposing off the petition.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, anno<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=81973\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; Provisional attachment order u\/s 83 of the CGST Act ceases to be operative after one year. Petitioner&#8217;s bank account cannot be restricted by respondent banks based on expired provisional attachment orders. High Court direct<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70151","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70151","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70151"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70151\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}