https://www.taxtmi.com/caselaws?id=796702 A provisional attachment under Section 83 remains effective for one year from its date. Where that statutory period expires before disposal of a writ petition, the attachment ceases to operate by efflux of time, leaving no subsisting order for adjudication. A challenge directed solely against the expired provisional attachment therefore does not survive. en-us Fri, 17 Jul 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796702 A provisional attachment under Section 83 remains effective for one year from its date. Where that statutory period expires before disposal of a writ petition, the attachment ceases to operate by efflux of time, leaving no subsisting order for adjudication. A challenge directed solely against the expired provisional attachment therefore does not survive. Case-Laws GST Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796702