Provisional attachment order u/s 83 of the CGST Act ceases to be operative after one year. Petitioner's...

Provisional attachment order u/s 83 of the CGST Act ceases to be operative after one year. Petitioner'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. .....

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