{"id":74996,"date":"2026-02-12T10:54:31","date_gmt":"2026-02-12T05:24:31","guid":{"rendered":""},"modified":"2026-02-12T10:54:31","modified_gmt":"2026-02-12T05:24:31","slug":"provisional-cgst-attachment-expires-after-one-year-bank-must-unfreeze-accounts-and-attachment-cannot-continue","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74996","title":{"rendered":"Provisional CGST attachment expires after one year; bank must unfreeze accounts and attachment cannot continue."},"content":{"rendered":"<p>Provisional CGST attachment expires after one year; bank must unfreeze accounts and attachment cannot continue.<br \/>Case-Laws<br \/>GST<br \/>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&#39;s banker may lawfully maintain freezes on the taxpayer&#39;s property or ba<\/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=96836\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 <\/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-74996","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74996","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=74996"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74996\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}