https://www.taxtmi.com/article/detailed?id=15039 Provisional attachment under Section 83 CGST is a time limited, draconian pre emptive power that requires a formed opinion tied to protecting government revenue, compliance with prescribed procedures, and an order in writing. Subsection (2)'s one year cessation is decisive; reissuance or renewal of a lapsed attachment on substantially the same grounds is impermissible absent statutory authority or changed circumstances, and executive measures cannot supplant the statute. en-us Wed, 03 Sep 2025 08:20:07 +0530 Wed, 03 Sep 2025 14:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15039 Provisional attachment under Section 83 CGST is a time limited, draconian pre emptive power that requires a formed opinion tied to protecting government revenue, compliance with prescribed procedures, and an order in writing. Subsection (2)'s one year cessation is decisive; reissuance or renewal of a lapsed attachment on substantially the same grounds is impermissible absent statutory authority or changed circumstances, and executive measures cannot supplant the statute. Articles Goods and Services Tax - GST Wed, 03 Sep 2025 08:20:07 +0530 https://www.taxtmi.com/article/detailed?id=15039