https://www.taxtmi.com/caselaws?id=762412 Kerala HC quashed provisional attachment orders issued under Section 83 of CGST/SGST Acts after expiry of prescribed one-year period. Court held that plain reading of Section 83(2) mandates attachment orders cease after one year, unlike Income Tax Act provisions which allow extensions. Revenue cannot issue repeated provisional attachment orders to circumvent statutory time limit. Court applied principle from Radha Krishnan Industries that taxing statutes must be construed on plain terms, effectuating legislative purpose. Repeated attachments would violate statutory language and permit indefinite continuation contrary to legislative intent. Petition allowed, attachment orders quashed. en-us Tue, 10 Sep 2024 00:00:00 +0530 Wed, 25 Jun 2025 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762412 Kerala HC quashed provisional attachment orders issued under Section 83 of CGST/SGST Acts after expiry of prescribed one-year period. Court held that plain reading of Section 83(2) mandates attachment orders cease after one year, unlike Income Tax Act provisions which allow extensions. Revenue cannot issue repeated provisional attachment orders to circumvent statutory time limit. Court applied principle from Radha Krishnan Industries that taxing statutes must be construed on plain terms, effectuating legislative purpose. Repeated attachments would violate statutory language and permit indefinite continuation contrary to legislative intent. Petition allowed, attachment orders quashed. Case-Laws GST Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762412