https://www.taxtmi.com/caselaws?id=784500 The dominant issue was whether a provisional attachment under s.83 CGST/KGST Act survives beyond one year and whether a fresh attachment can be issued thereafter. The HC held that, on a plain reading of s.83, the attachment automatically ceases to have effect on expiry of one year from the order; consequently, the impugned attachment and all consequential proceedings/notices became non-subsisting after the one-year period lapsed. Relying on SC authority, the HC further held that after the one-year period expires, the Revenue is precluded from invoking s.83 again to issue a fresh/new provisional attachment in respect of the same proceedings. The petition was disposed of with directions accordingly. en-us Fri, 19 Dec 2025 00:00:00 +0530 Tue, 06 Jan 2026 08:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784500 The dominant issue was whether a provisional attachment under s.83 CGST/KGST Act survives beyond one year and whether a fresh attachment can be issued thereafter. The HC held that, on a plain reading of s.83, the attachment automatically ceases to have effect on expiry of one year from the order; consequently, the impugned attachment and all consequential proceedings/notices became non-subsisting after the one-year period lapsed. Relying on SC authority, the HC further held that after the one-year period expires, the Revenue is precluded from invoking s.83 again to issue a fresh/new provisional attachment in respect of the same proceedings. The petition was disposed of with directions accordingly. Case-Laws GST Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784500