https://www.taxtmi.com/article/detailed?id=17468 Section 83 provisional attachment under GST is a preventive safeguard for revenue, not an alternative to adjudication or recovery. Every attachment automatically ceases after one year, without requiring revocation; ongoing investigation, administrative inaction, or serious allegations cannot preserve an expired restraint. A continuing freeze requires a fresh valid statutory basis applicable to the affected person. Family relationship, shareholding, transfers, or participation in an inquiry do not alone justify restraint where no demand or show-cause notice is directed to the account holder. Banks and tax authorities must restore account operations where no live order exists. en-us Sat, 26 Sep 2026 08:31:33 +0530 Sat, 26 Sep 2026 09:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17468 Section 83 provisional attachment under GST is a preventive safeguard for revenue, not an alternative to adjudication or recovery. Every attachment automatically ceases after one year, without requiring revocation; ongoing investigation, administrative inaction, or serious allegations cannot preserve an expired restraint. A continuing freeze requires a fresh valid statutory basis applicable to the affected person. Family relationship, shareholding, transfers, or participation in an inquiry do not alone justify restraint where no demand or show-cause notice is directed to the account holder. Banks and tax authorities must restore account operations where no live order exists. Articles Goods and Services Tax - GST Sat, 26 Sep 2026 08:31:33 +0530 https://www.taxtmi.com/article/detailed?id=17468