{"id":5448,"date":"2025-08-21T18:32:57","date_gmt":"2025-08-21T13:02:57","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5448"},"modified":"2025-08-22T12:28:37","modified_gmt":"2025-08-22T06:58:37","slug":"sc-renewal-of-provisional-attachment-after-one-year-invalid","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/sc-renewal-of-provisional-attachment-after-one-year-invalid","title":{"rendered":"Renewal of Provisional Attachment after One Year Invalid | SC"},"content":{"rendered":"<pre>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000405292\/renewal-of-provisional-attachment-after-one-year-without-statutory-authority-is-invalid-bank-accounts-to-be-de-freezed-sc\"><span class=\"TextRun SCXW28205747 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW28205747 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Kesari Nandan Mobile Versus<\/span> <span class=\"NormalTextRun SCXW28205747 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Office of Assistant Commissioner of State Tax<\/span><span class=\"NormalTextRun SCXW28205747 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 33 Centax 224 (S.C.)<\/span><\/span><\/a><span class=\"EOP SCXW28205747 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li>\n<div id=\"dbs_judge\"><strong><span id=\"111170000000012791\">DIPANKAR DATTA<\/span>\u00a0<\/strong>and\u00a0<strong><span id=\"111170000000005804\">Augustine George Masih<\/span>,<\/strong> JJ.<\/div>\n<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW195140647 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW195140647 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The assessee challenged the renewal of provisional attachment of its bank accounts by the respondent after one year from the date of the original provisional attachment order under CGST and Gujarat GST. The assessee contended that the respondent had not disposed of objections raised against the original attachment order and that no statutory provision authorized renewal beyond the one-year period. The High Court held that provisional attachment orders cease to have effect after one year, but observed that authorities could renew the attachment upon recording satisfaction, noting that the assessee was allegedly engaged in fraudulent invoicing, resulting in revenue loss. The assessee appealed, seeking a declaration that renewal of a lapsed provisional attachment order without statutory backing was null and void. The matter was accordingly placed before the Supreme Court.<\/span><\/span><span class=\"EOP SCXW195140647 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>High Court Held<\/i><\/h2>\n<p><span class=\"TextRun SCXW186470935 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW186470935 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The Hon\u2019ble Supreme Court held that renewal of provisional attachment after the expiry of one year is invalid, as there is no statutory authority permitting such renewal, and allowing it would defeat the legislative intent of Section 83. The Court reasoned that granting power to the revenue to renew or reissue a lapsed provisional attachment order would render sub-section (2) of Section 83 otiose and exceed the statutory framework. Consequently, the impugned renewal orders had ceased to have effect by operation of law, and the bank accounts attached by the respondent were to be de-freezed and made operable forthwith.<\/span><\/span><span class=\"EOP SCXW186470935 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2027%20Centax%20398%20%2F%20%5B2025%5D%20171%20taxmann.com%20774%20(Guj.)&amp;itemType=AP\">Kesari Nandan Mobile vs. Assistant Commissioner<\/a> \u2014\u00a0(2025) 27 Centax 398 \/ [2025] 171 taxmann.com 774 (Guj.)\u00a0\u2014\u00a0<b>Reversed<\/b>\u00a0[Para 41]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=%5B2021%5D%20127%20taxmann.com%2026%2F86%20GST%20665%2F48%20G.S.T.L.%20113%20(SC)&amp;itemType=AP\">Radha Krishan Industries v. State of Himachal Pradesh<\/a> \u2014 [2021] 127 taxmann.com 26\/86 GST 665\/48 G.S.T.L. 113 (SC) \u2014\u00a0<b>Followed<\/b>\u00a0[Para 17}<\/li>\n<\/ul>\n<div>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20(87)%20G.S.T.L.%20521%2F(2024)%2019%20Centax%20365%20(Del.)&amp;itemType=AP\">Aashna Singhal v. Principal Commissioner of GST<\/a> \u2014\u00a02024 (87) G.S.T.L. 521\/(2024) 19 Centax 365 (Del.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 35]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2025%20(97)%20G.S.T.L.%2057%2F(2025)%2027%20Centax%20209%20(Ker.)&amp;itemType=AP\">Additional Director General v. Ali K.<\/a> \u2014\u00a02025 (97) G.S.T.L. 57\/(2025) 27 Centax 209 (Ker.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(78)%20G.S.T.L.%2072%2F(2023)%2010%20Centax%20226%20(Del.)&amp;itemType=AP\">Arpit Trading Company v. Principal Commissioner of GST<\/a> \u2014\u00a02023 (78) G.S.T.L. 72\/(2023) 10 Centax 226 (Del.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 35]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20SCC%20OnLine%20Bom%202320&amp;itemType=AP\">Futurist Innovation &amp; Advertising v. Union of India<\/a> \u2014 2022 SCC OnLine Bom 2320 \u2014\u00a0<i>Referred<\/i>\u00a0[Para 35]<\/li>\n<li>Lohia Machines Ltd. v. Union of India \u2014 [1985] 20 Taxman 9 (SC) \u2014\u00a0<i>Referred<\/i>\u00a0[Para 25]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1935%20SCC%20OnLine%20Cal%20296&amp;itemType=AP\">Maniruddin Bepari v. Chairman of the Municipal Commissioners<\/a> \u2014 1935 SCC OnLine Cal 296 \u2014\u00a0<i>Referred<\/i>\u00a0[Para 22]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(73)%20G.S.T.L.%20456%2F(2023)%206%20Centax%20145%20(Del.)&amp;itemType=AP\">Merlin Facilities (P.) Ltd. v. Union of India<\/a> \u2014\u00a02023 (73) G.S.T.L. 456\/(2023) 6 Centax 145 (Del.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 35]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=AIR%201958%20SC%20909&amp;itemType=AP\">Pt. Banarsi Das Bhanot v. State of Madhya Pradesh<\/a> \u2014 AIR 1958 SC 909 \u2014\u00a0<i>Referred<\/i>\u00a0[Para 25]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20(48)%20G.S.T.L.%20113%20(S.C.)%C2%A0%E2%80%94&amp;itemType=AP\">Radha Krishan Industries v. State of Himachal Pradesh<\/a> \u2014\u00a02021 (48) G.S.T.L. 113 (S.C.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 17]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=AIR%201955%20SC%20549&amp;itemType=AP\">Rai Sahib Ram Jawaya Kapur v. State of Punjab<\/a> \u2014 AIR 1955 SC 549 \u2014\u00a0<i>Referred<\/i>\u00a0[Para 24]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20SCC%20OnLine%20Cal%201380&amp;itemType=AP\">Ravid Multiventures (P) Ltd. v. Union of India<\/a> \u2014 2024 SCC OnLine Cal 1380 \u2014\u00a0<i>Referred<\/i>\u00a0[Para 35]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20SCC%20OnLine%20Cal%201380&amp;itemType=AP\">RHC Global Exports (P.) Ltd. v. Union of India<\/a> \u2014\u00a02024 (90) G.S.T.L. 225\/(2024) 22 Centax 581 (S.C.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=AIR%201967%20SC%201910&amp;itemType=AP\">Sant Ram Sharma v. State of Rajasthan \u2014<\/a> AIR 1967 SC 1910 \u2014\u00a0<i>Referred<\/i>\u00a0[Para 27]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2011%20SCC%20OnLine%20Guj%201869&amp;itemType=AP\">Shrimati Priti v. State of Gujarat<\/a> \u2014 2011 SCC OnLine Guj 1869 \u2014\u00a0<i>Referred<\/i>\u00a0[Para 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2021)%2017%20SCC%2090&amp;itemType=AP\">State of Odisha v. Satish Kumar Ishwardas Gajbhiye<\/a> \u2014 (2021) 17 SCC 90 \u2014\u00a0<i>Referred<\/i>\u00a0[Para 22]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(78)%20G.S.T.L.%2049%2F(2023)%2010%20Centax%20249%20(Del.)&amp;itemType=AP\">Sutantu Care (P.) Ltd. v. Superintendent CGST Anti Evasion<\/a> \u2014\u00a02023 (78) G.S.T.L. 49\/(2023) 10 Centax 249 (Del.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 35]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20SCC%20OnLine%20Bom%206818&amp;itemType=AP\">Yash Metal Impex (P) Ltd. v. Commr. (CGST)<\/a> \u2014 2022 SCC OnLine Bom 6818 \u2014\u00a0<i>Referred<\/i>\u00a0[Para 35]<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Kesari Nandan Mobile Versus Office of Assistant Commissioner of State&hellip;<\/p>\n","protected":false},"author":10,"featured_media":5491,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-5448","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Renewal of Provisional Attachment after One Year Invalid | SC<\/title>\n<meta name=\"description\" content=\"Supreme Court rules that renewal of provisional attachment under GST after one year is invalid, holding that Section 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