https://www.taxtmi.com/caselaws?id=786447 Provisional attachment under Section 83, read with the one year ceiling in Section 83(2), ceases by efflux of time and becomes unenforceable; the court relied on higher authority confirming that expiry of the statutory one year period terminates the provisional attachment, so the attachment dated beyond one year cannot continue. Consequent to cessation, neither the tax authority nor the taxpayer's bank may lawfully continue freezing the taxpayer's property or bank accounts and the bank is obliged to defreeze funds. Writ petitions were partly allowed to that limited extent. en-us Fri, 06 Feb 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786447 Provisional attachment under Section 83, read with the one year ceiling in Section 83(2), ceases by efflux of time and becomes unenforceable; the court relied on higher authority confirming that expiry of the statutory one year period terminates the provisional attachment, so the attachment dated beyond one year cannot continue. Consequent to cessation, neither the tax authority nor the taxpayer's bank may lawfully continue freezing the taxpayer's property or bank accounts and the bank is obliged to defreeze funds. Writ petitions were partly allowed to that limited extent. Case-Laws GST Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786447