https://www.taxtmi.com/caselaws?id=759300 A provisional attachment under the CGST Act cannot be revived or renewed once the earlier attachment has lapsed by operation of law. The text notes that the first account's attachment had expired, there was no subsisting attachment over the second account, and the renewed attachment of the third account was challenged on the basis that section 83(2) does not permit an expired attachment to be reimposed without authority. The circular relied on was also treated as consistent with the time-bound character of such proceedings. The renewed attachment was held unsustainable, and the account was directed to be defreezed. en-us Wed, 18 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759300 A provisional attachment under the CGST Act cannot be revived or renewed once the earlier attachment has lapsed by operation of law. The text notes that the first account's attachment had expired, there was no subsisting attachment over the second account, and the renewed attachment of the third account was challenged on the basis that section 83(2) does not permit an expired attachment to be reimposed without authority. The circular relied on was also treated as consistent with the time-bound character of such proceedings. The renewed attachment was held unsustainable, and the account was directed to be defreezed. Case-Laws GST Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759300