HC: Validity of provisional attachment order lasts 1 year; Allows use of bank account

Telangana HC directs Bank to allow Assessee to operate the bank account provisionally attached by Revenue; Holds that the provisional attachment order dated June 07, 2019 issued by the Revenue cannot continue after the expiry of 1 year i.e. June 06, 2020 in view of sunset clause viz. section 83 (2) of the CGST Act; Further, “any such continuation would be violative of Articles 14, 19(1) (g) and 300A of the Constitution of India and would be wholly without jurisdiction.”: ...