https://www.taxtmi.com/caselaws?id=463246 HC held that provisional attachment under s.83(2) expires automatically after one year and cannot be continued or reissued; Parliament left sub-section (2) unamended, so courts must not read in powers to extend or renew attachment. Treating attachment beyond one year as valid would impermissibly supply words to the statute. The court emphasized strict construction of taxing statutes and protection of property rights under Article 300A and doctrine of eminent domain. The appellants failed to show cause for further proceedings; the writ appeal is dismissed. en-us Thu, 30 Jan 2025 00:00:00 +0530 Sat, 08 Nov 2025 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463246 HC held that provisional attachment under s.83(2) expires automatically after one year and cannot be continued or reissued; Parliament left sub-section (2) unamended, so courts must not read in powers to extend or renew attachment. Treating attachment beyond one year as valid would impermissibly supply words to the statute. The court emphasized strict construction of taxing statutes and protection of property rights under Article 300A and doctrine of eminent domain. The appellants failed to show cause for further proceedings; the writ appeal is dismissed. Case-Laws GST Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463246