https://www.taxtmi.com/caselaws?id=776804 SC held that once a provisional attachment under s.83(1) of the CGST Act lapses by operation of s.83(2) after one year, revenue cannot issue a fresh provisional attachment or renew the same; doing so would render s.83(2) otiose. The impugned provisional attachment orders issued after the initial orders had ceased were invalid. The bank accounts attached pursuant to those orders must be unfrozen and made operable forthwith upon production of this judgment. Appeal allowed. en-us Thu, 14 Aug 2025 00:00:00 +0530 Tue, 19 Aug 2025 08:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776804 SC held that once a provisional attachment under s.83(1) of the CGST Act lapses by operation of s.83(2) after one year, revenue cannot issue a fresh provisional attachment or renew the same; doing so would render s.83(2) otiose. The impugned provisional attachment orders issued after the initial orders had ceased were invalid. The bank accounts attached pursuant to those orders must be unfrozen and made operable forthwith upon production of this judgment. Appeal allowed. Case-Laws GST Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776804