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Bank account blocking under Section 83 directed to be reconsidered as continuation of attachment is permissible only if statutory pre-conditions persist and attachment cannot operate beyond one year.
Case Laws

Bank account blocking under Section 83 directed to be reconsidered as continuation of attachment is permissible only if statutory pre-conditions persist and attachment cannot operate beyond one year.

Kirti Gupta -
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Extension & Exclusion of Limitation Periods – FY 2017-18 & Refund Claims
Notification

Extension & Exclusion of Limitation Periods – FY 2017-18 & Refund Claims

Team Gstindiaguide -
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