https://www.taxtmi.com/caselaws?id=460725 Provisional attachment under Section 83 of the CGST/GGST Act is limited in life to one year under sub-section (2), so an attachment order cannot continue beyond that period. Because the impugned attachment orders were passed in October 2023, the petition was treated as infructuous and disposed of on that basis. en-us Mon, 18 Nov 2024 00:00:00 +0530 Wed, 14 May 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460725 Provisional attachment under Section 83 of the CGST/GGST Act is limited in life to one year under sub-section (2), so an attachment order cannot continue beyond that period. Because the impugned attachment orders were passed in October 2023, the petition was treated as infructuous and disposed of on that basis. Case-Laws GST Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460725