High Court of Karnataka
Sultan Mahmood Khan v. Commercial Tax Officer
WRIT PETITION NO. 11328 OF 2026 (T-RES)
The ruling in brief
Where provisional attachment of bank account under section 83 continued beyond one year from order date, such attachment lapsed by operation of law and petitioner could operate bank account, since after expiry of statutorily limited period, no fresh provisional attachment on same cause could be issued and approaching High Courts was unnecessary for lifting such order
Provisions considered
Section 83 of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017
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