https://www.taxtmi.com/article/detailed?id=15004 A provisional attachment made to protect revenue ceases by operation of law at the expiry of one year under Section 83(2), and there is no statutory power to extend, renew, or re-issue that provisional order on substantially the same grounds; issuing a fresh attachment without disposing pending representations under Rule 159(5) or relying on executive instructions amounts to procedural impropriety and abuse of power. en-us Tue, 26 Aug 2025 08:42:03 +0530 Tue, 26 Aug 2025 08:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15004 A provisional attachment made to protect revenue ceases by operation of law at the expiry of one year under Section 83(2), and there is no statutory power to extend, renew, or re-issue that provisional order on substantially the same grounds; issuing a fresh attachment without disposing pending representations under Rule 159(5) or relying on executive instructions amounts to procedural impropriety and abuse of power. Articles Goods and Services Tax - GST Tue, 26 Aug 2025 08:42:03 +0530 https://www.taxtmi.com/article/detailed?id=15004