{"id":72362,"date":"2025-08-19T18:52:37","date_gmt":"2025-08-19T13:22:37","guid":{"rendered":""},"modified":"2025-08-19T18:52:37","modified_gmt":"2025-08-19T13:22:37","slug":"section-83-1-limits-provisional-attachments-renewal-beyond-one-year-under-section-83-2-is-invalid-as-exceeding-executive-power","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72362","title":{"rendered":"Section 83(1) limits provisional attachments; renewal beyond one year under Section 83(2) is invalid as exceeding executive power"},"content":{"rendered":"<p>Section 83(1) limits provisional attachments; renewal beyond one year under Section 83(2) is invalid as exceeding executive power<br \/>Case-Laws<br \/>GST<br \/>SC held that the respondent lacked authority to issue subsequent provisional attachment orders under sub-section (1) of Section 83 after the initial provisional attachment had ceased by efflux of one year under sub-section (2); permitting renewal would render sub-section (2) otiose and exceed executive power by effectively supplanting statutory <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91704\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 83(1) limits provisional attachments; renewal beyond one year under Section 83(2) is invalid as exceeding executive powerCase-LawsGSTSC held that the respondent lacked authority to issue subsequent provisional attachment orders under sub-section (<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72362","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72362","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72362"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72362\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}