https://www.taxtmi.com/caselaws?id=755805 The HC dismissed a petition challenging provisional attachment orders under Section 83, rejecting the petitioner's argument that attachment cannot continue beyond one year. The court found that fresh provisional orders were validly issued after the original orders expired, particularly since notices under Section 74 could not be served on the petitioner, suggesting possible service avoidance. The court emphasized that the petitioner failed to file objections under Rule 159(5) for property release and did not approach respondents through statutory remedies before seeking writ jurisdiction. With sufficient material supporting revenue protection and ongoing Section 74 liability inquiry, the court found no harassment or constitutional violation warranting extraordinary relief. en-us Mon, 08 Jul 2024 00:00:00 +0530 Wed, 17 Jul 2024 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755805 The HC dismissed a petition challenging provisional attachment orders under Section 83, rejecting the petitioner's argument that attachment cannot continue beyond one year. The court found that fresh provisional orders were validly issued after the original orders expired, particularly since notices under Section 74 could not be served on the petitioner, suggesting possible service avoidance. The court emphasized that the petitioner failed to file objections under Rule 159(5) for property release and did not approach respondents through statutory remedies before seeking writ jurisdiction. With sufficient material supporting revenue protection and ongoing Section 74 liability inquiry, the court found no harassment or constitutional violation warranting extraordinary relief. Case-Laws GST Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755805