Provisional attachment under GST lapses after one year, ending restraint on bank accounts and immovable property.

A provisional attachment order under Section 83(1) of the CGST Act ceased to operate after one year under Section 83(2), so the impugned attachment had already lost its operative force. On that basis, further examination of whether a fresh attachment order had been passed was unnecessary for disposal of the petition, and the petitioner's bank account and immovable property were directed not to be interdicted on the basis of the expired order.

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Issues: Whether the provisional attachment order passed under Section 83(1) of the Central Goods and Services Tax Act, 2017 remained operative, and whether the petition was liable to be disposed of on that basis.

Analysis: The order of provisional attachment had been passed under Section 83(1) of the Central Goods and Services Tax Act, 2017. Under Section 83(2) of the Central Goods and Services Tax Act, 2017, such an order ceases to operate after the expiry of one year. As the impugned attachment order had already lost its operative force, further examination of whether any fresh order had been passed was not considered necessary for disposal of the petition.

Conclusion: The provisional attachment order was no longer operative, and the petition was disposed of with directions that the petitioner's bank account and immovable property not be interdicted on the basis of the impugned order.

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