https://www.taxtmi.com/caselaws?id=766937 A provisional attachment under Section 83 of the WBGST/CGST Act ordinarily ceases to have effect after one year from the date of the order. On the admitted chronology, the attachment order dated 13 April 2023 had crossed that statutory period and therefore had lapsed by efflux of time. The Court confined itself to the duration of the attachment and did not decide the separate issue concerning enforcement of demand after appeal proceedings. The provisional attachment could not be continued or enforced against the petitioner at that stage. en-us Mon, 03 Mar 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766937 A provisional attachment under Section 83 of the WBGST/CGST Act ordinarily ceases to have effect after one year from the date of the order. On the admitted chronology, the attachment order dated 13 April 2023 had crossed that statutory period and therefore had lapsed by efflux of time. The Court confined itself to the duration of the attachment and did not decide the separate issue concerning enforcement of demand after appeal proceedings. The provisional attachment could not be continued or enforced against the petitioner at that stage. Case-Laws GST Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766937