https://www.taxtmi.com/caselaws?id=799805 Provisional attachments under Section 83 of the Central Goods and Services Tax Act cease to have effect upon expiry of the statutory one-year period. The statutory framework provides no authority to renew, reissue, or revive an attachment after that expiry. Where the attachments have lapsed and no interim protection preserves their operation, they no longer create enforceable restraint. A Revenue challenge relating solely to such expired attachments becomes infructuous because the attachments no longer survive. en-us Fri, 18 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799805 Provisional attachments under Section 83 of the Central Goods and Services Tax Act cease to have effect upon expiry of the statutory one-year period. The statutory framework provides no authority to renew, reissue, or revive an attachment after that expiry. Where the attachments have lapsed and no interim protection preserves their operation, they no longer create enforceable restraint. A Revenue challenge relating solely to such expired attachments becomes infructuous because the attachments no longer survive. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799805