Attached bank accounts must be de-frozen after one year
Zubair Enterprises v. Commissioner CGST & Central Excise, Delhi East — W.P.(C) 18468/2025 (Del. HC, 7.8.2026)
Established that a provisional attachment under Section 83(2) of the CGST Act lapses automatically after one year. The Court issued directions to all authorities under Section 83 and to banks, and directed the RBI to circulate the mandate to all scheduled banks.
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