https://www.taxtmi.com/caselaws?id=758586 HC quashed provisional attachment order after one-year expiry period. Court held that revenue department cannot issue successive attachment notices without providing fresh reasons for each subsequent attachment. Following SC precedent, department must justify specific reasons for second provisional attachment under Section 83. Court ruled that allowing continuous attachments without fresh justification would render statutory time limit meaningless and make provision arbitrary. Provisional attachment being drastic preventive measure requires proper justification. Bank directed to remove attachment and restore account access. en-us Thu, 12 Sep 2024 00:00:00 +0530 Fri, 13 Sep 2024 18:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758586 HC quashed provisional attachment order after one-year expiry period. Court held that revenue department cannot issue successive attachment notices without providing fresh reasons for each subsequent attachment. Following SC precedent, department must justify specific reasons for second provisional attachment under Section 83. Court ruled that allowing continuous attachments without fresh justification would render statutory time limit meaningless and make provision arbitrary. Provisional attachment being drastic preventive measure requires proper justification. Bank directed to remove attachment and restore account access. Case-Laws GST Thu, 12 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758586