{"id":74757,"date":"2026-01-06T22:14:59","date_gmt":"2026-01-06T16:44:59","guid":{"rendered":""},"modified":"2026-01-06T22:14:59","modified_gmt":"2026-01-06T16:44:59","slug":"provisional-tax-attachment-on-gst-property-u-s-83-one-year-limit-enforced-attachment-lapsed-and-cannot-be-renewed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74757","title":{"rendered":"Provisional tax attachment on GST property u\/s 83: one-year limit enforced, attachment lapsed and cannot be renewed."},"content":{"rendered":"<p>Provisional tax attachment on GST property u\/s 83: one-year limit enforced, attachment lapsed and cannot be renewed.<br \/>Case-Laws<br \/>GST<br \/>Provisional attachment under Section 83 of the CGST\/KGST Act was challenged as time-barred. The court held that Section 83 expressly limits the attachment&#39;s operation to one year, and on expiry the attachment and all consequential proceedings and notices cease to have effect; accordingly, the impugned attachment was declared non-subsisting due to lapse of th<\/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=95785\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Provisional tax attachment on GST property u\/s 83: one-year limit enforced, attachment lapsed and cannot be renewed.Case-LawsGSTProvisional attachment under Section 83 of the CGST\/KGST Act was challenged as time-barred. The court held that Section 83 expr<\/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-74757","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74757","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=74757"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74757\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}