{"id":74941,"date":"2026-02-04T08:39:38","date_gmt":"2026-02-04T03:09:38","guid":{"rendered":""},"modified":"2026-02-04T08:39:38","modified_gmt":"2026-02-04T03:09:38","slug":"provisional-attachment-of-bank-accounts-expiry-after-one-year-and-need-for-specific-order-relief-granted-to-petitioner","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74941","title":{"rendered":"Provisional attachment of bank accounts: expiry after one year and need for specific order; relief granted to petitioner."},"content":{"rendered":"<p>Provisional attachment of bank accounts: expiry after one year and need for specific order; relief granted to petitioner.<br \/>Case-Laws<br \/>GST<br \/>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&#39;s savings account is nonoperational as the oneyear perio<\/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=96608\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/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-74941","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74941","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=74941"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74941\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74941"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74941"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}