The Calcutta High Court has declared a provisional bank account attachment invalid, ruling it expired after one year under Section 83(2) of the CGST ...

The Delhi High Court ordered the unfreezing of a company's bank account, ruling that the provisional attachment had expired as it was more than one year ...

The Orissa High Court has invalidated a state GST authority's demand against a businessman, ruling that it lacked jurisdiction to investigate a case already under a parallel probe by a central GST ...