Provisional attachment order u/s 83 of the Act expires after one...

Provisional attachment order u/s 83 of the Act expires after one year. The department cannot issue a second notice for provisional attachment without providing fresh reasons. The Supreme Court held that a second attachment may be made, but the department must justify it with new grounds. Allowing repeated attachments without fresh reasons would render Section 83(2) redundant. Provisional attachment is a drastic measure taken before assessing liability, akin to preventive detention in criminal cases. The department must provide specific reasons, failing which the attachment would be illegal and arbitrary. The provisional attachment order dated May 16, 2024 is quashed, and the bank is directed to remove the attachment and allow the petitioner access to the account.