https://www.taxtmi.com/caselaws?id=794554 Provisional attachment under the CGST/KGST regime is a drastic measure and must be confined to the statutory one-year limit. Once the attachment lapses by operation of law, the Revenue cannot treat the expired order as continuing or sustain a fresh attachment on the same basis. The statutory protection is intended to operate automatically, without requiring repeated writ litigation to secure release of the restraint. The effect is that continued attachment after expiry is inconsistent with the statutory scheme and the rule of law; the account may be operated unless other independent proceedings exist. en-us Tue, 16 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794554 Provisional attachment under the CGST/KGST regime is a drastic measure and must be confined to the statutory one-year limit. Once the attachment lapses by operation of law, the Revenue cannot treat the expired order as continuing or sustain a fresh attachment on the same basis. The statutory protection is intended to operate automatically, without requiring repeated writ litigation to secure release of the restraint. The effect is that continued attachment after expiry is inconsistent with the statutory scheme and the rule of law; the account may be operated unless other independent proceedings exist. Case-Laws GST Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794554