https://www.taxtmi.com/caselaws?id=790651 Provisional attachment under section 83 of the CGST Act is only an interim measure and cannot survive once adjudication is completed by a final order under section 74. The final order brings the provisional restraint to an end, and any later challenge must be tested separately on its own merits. The attachment therefore ceases on passing of the final order. en-us Wed, 15 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790651 Provisional attachment under section 83 of the CGST Act is only an interim measure and cannot survive once adjudication is completed by a final order under section 74. The final order brings the provisional restraint to an end, and any later challenge must be tested separately on its own merits. The attachment therefore ceases on passing of the final order. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790651