GST: Bank account cannot continue to be attached after one year

Implement Impex Private Limited Vs State of Maharashtra (Bombay High Court) The grievance that has been voiced in this writ petition is that despite lapse of more than a year from the date provisional attachment of the petitioner’s bank account was ordered, the Joint Commissioner has not lifted such order of provisional attachment. In ground (I), urged in support of the relief claimed in this writ petition, the petitioner has urged that by operation of law, the provisional attachment order ceases to exist. In the reply-affidavit, the Joint Commissioner has very conveniently not adverted to t...