https://www.taxtmi.com/caselaws?id=464883 A provisional attachment order under Section 83(1) of the CGST Act ceased to operate after one year under Section 83(2), so the impugned attachment had already lost its operative force. On that basis, further examination of whether a fresh attachment order had been passed was unnecessary for disposal of the petition, and the petitioner's bank account and immovable property were directed not to be interdicted on the basis of the expired order. en-us Thu, 16 Nov 2023 00:00:00 +0530 Wed, 19 Nov 2025 20:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464883 A provisional attachment order under Section 83(1) of the CGST Act ceased to operate after one year under Section 83(2), so the impugned attachment had already lost its operative force. On that basis, further examination of whether a fresh attachment order had been passed was unnecessary for disposal of the petition, and the petitioner's bank account and immovable property were directed not to be interdicted on the basis of the expired order. Case-Laws GST Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464883