Provisional Attachment Under GST Section 83 Limited to One Year: Kerala HC

Additional Director General Vs Ali K. (Kerala High Court) Kerala High Court, in the case of Additional Director General vs. Ali K., ruled that a provisional attachment order under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017, cannot extend beyond one year. Furthermore, a fresh attachment order on the same facts is not permitted. The Revenue, challenging a single judge’s ruling, argued that nothing in the CGST Act prevents authorities from issuing a new attachment after the initial one expires. The High Court, however, upheld the strict interpretation of Section 83, empha...