2026 (7) TMI 440

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....ed:- 16-6-2026<br>Writ Petition No. 11328 of 2026 (T - RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE B M SHYAM PRASAD For the Petitioner : Sri. Shreehari Kutsa., Advocate For the Respondents : Sri. K. Hema Kumar., Aga ORAL ORDER The petitioner has called in question the Provisional Attachment Order dated 02.05.2024 [Annexure-B] under Section 83 of the Central Goods and Services Tax Act/Ka....

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....lapse after the statutory period of one year and that the concerned must not be compelled to approach High Courts for lifting of the Provisional Order. The second proposition is that after the lapse of the Provisional Attachment Order with the lapse of one year, there cannot be another attachment order. This Court must refer to paragraphs 30 and 36 of the Apex Court&#39;s Judgment, which read a....

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....n assigned by the Gujarat High Court would permit the Revenue to exercise a power which is not the statutory intendment. We, therefore, see no reason to read section 83 in a manner to confer any additional power over and above the draconian power conferred by sub-section (1) and upon lapse as ordained by sub-section (2). 36. It would seem rather incongruous and redundant that parties must....