Supreme Court: Fresh Grounds Needed for Renewed Asset Attachment Orders; Provisional Order Quashed.
Case-Laws
GST
Provisional attachment order u/s 83 of the Act expires after one year. The department cannot issue a second notice for provisional attachment without providing fresh reasons. The Supreme Court held that a second attachment may be made, but the department must justify it with new grounds. Allowing repeated attachments without fresh reasons would render Section 83(2) redundant
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