https://www.taxtmi.com/highlights?id=95785 Provisional attachment under Section 83 of the CGST/KGST Act was challenged as time-barred. The court held that Section 83 expressly limits the attachment's operation to one year, and on expiry the attachment and all consequential proceedings and notices cease to have effect; accordingly, the impugned attachment was declared non-subsisting due to lapse of the statutory period. Relying on binding precedent, it further held that after expiry of the one-year period, the Revenue is precluded from re-invoking Section 83 to issue a fresh or new provisional attachment in respect of the same matter. Petition was disposed with directions. - HC en-us Tue, 06 Jan 2026 22:14:59 +0530 Tue, 06 Jan 2026 22:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95785 Provisional attachment under Section 83 of the CGST/KGST Act was challenged as time-barred. The court held that Section 83 expressly limits the attachment's operation to one year, and on expiry the attachment and all consequential proceedings and notices cease to have effect; accordingly, the impugned attachment was declared non-subsisting due to lapse of the statutory period. Relying on binding precedent, it further held that after expiry of the one-year period, the Revenue is precluded from re-invoking Section 83 to issue a fresh or new provisional attachment in respect of the same matter. Petition was disposed with directions. - HC Highlights GST Tue, 06 Jan 2026 22:14:59 +0530 https://www.taxtmi.com/highlights?id=95785