Provisional attachment under GST ends once the final adjudication order is passed, as it is only an interim measure.

Provisional attachment under section 83 of the CGST Act is only an interim measure and cannot survive once adjudication is completed by a final order under section 74. The final order brings the provisional restraint to an end, and any later challenge must be tested separately on its own merits. The attachment therefore ceases on passing of the final order.

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Issues: Whether a provisional attachment order passed under the CGST Act survives after passing of the final order under section 74.

Analysis: The matter was disposed of in line with the stated legal position that provisional attachment under section 83 is only an interim measure and cannot continue once adjudication culminates in a final order under section 74. The operative effect of the final order is that the provisional restraint ceases, and any subsequent challenge to the final order must be examined on its own merits.

Conclusion: The provisional attachment order comes to an end once the final order under section 74 of the CGST Act is passed.

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