Provisional attachment under GST expires after one year; challenge to a fresh attachment order remains preserved.

A provisional attachment order under the CGST Act ceases to operate after one year, so the earlier attachment of the cash credit accounts had expired and no longer ed use of those accounts to that extent. The Court also preserved the taxpayers' right to challenge a fresh provisional attachment order issued later, without examining its validity in these proceedings. The broader question whether successive or repeated provisional attachment orders are permissible under the statute was left open for future adjudication.

---

---

Outcome: The petition was disposed of with liberty to the petitioner to challenge the fresh attachment order in accordance with law, and the question regarding repeated issuance of attachment orders was left open.

---