https://www.taxtmi.com/caselaws?id=766937 The HC held that the provisional attachment under Section 83(1) of the GST Act dated 13 April 2023 has expired by efflux of time after one year and cannot be enforced against the petitioner at this stage. The court declined to allow continued effect of the attachment but clarified this does not prevent respondents from pursuing any independent cause of action or enforcing the demand in accordance with law. The petition was disposed of. 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 The HC held that the provisional attachment under Section 83(1) of the GST Act dated 13 April 2023 has expired by efflux of time after one year and cannot be enforced against the petitioner at this stage. The court declined to allow continued effect of the attachment but clarified this does not prevent respondents from pursuing any independent cause of action or enforcing the demand in accordance with law. The petition was disposed of. Case-Laws GST Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766937