Provisional attachment under GST lapses after one year, so continued enforcement against the petitioner was not permitted.

A provisional attachment under Section 83 of the WBGST/CGST Act ordinarily ceases to have effect after one year from the date of the order. On the admitted chronology, the attachment order dated 13 April 2023 had crossed that statutory period and therefore had lapsed by efflux of time. The Court confined itself to the duration of the attachment and did not decide the separate issue concerning enforcement of demand after appeal proceedings. The provisional attachment could not be continued or enforced against the petitioner at that stage.

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Issues: Whether the provisional attachment order issued under Section 83 of the WBGST/CGST Act, 2017 could continue beyond one year and remain enforceable against the petitioner.

Analysis: The attachment was made under Section 83 of the Act, which provides that a provisional attachment ordinarily ceases to have effect after one year from the date of the order. The Court did not enter upon the separate controversy relating to enforcement of demand after the appeal proceedings, and instead confined itself to the statutory duration of the attachment. On the admitted chronology, the attachment order dated 13 April 2023 had crossed the one-year period and had, therefore, ceased to operate by efflux of time.

Conclusion: The provisional attachment could not be continued or enforced against the petitioner at that stage. The writ petition succeeded to that extent.

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