Provisional attachment orders under Section 83 of the CGST/KGST Act automatically cease to have effect after one year, with no scope for renewal or reissuance by tax authorities.

ORDER :

S.R.KRISHNA KUMAR, J.

1. In this petition, petitioner seeks for the following reliefs:

“a. Issue a writ of certiorari or direction in the nature of certiorari quashing the provisional attachment order under section 83 of the KGST/CGST Act, 2017 issued by the Respondent No. 1 on 27/06/2024, bearing Reference No. DCCT(A)-6.5/GSTINS No.3169&3179/2023-24 and Reference No. MA290624218787C in Form GST DRC-22 and enclosed as Annexure-C

b. Issue a writ of mandamus or direction to the Respondent No. 3 to allow the Petitioner to operate his bank account bearing No. 12810200014148 held in Federal Bank, Mysore Branch which has been provisional attached vide provisional attachment order under section 83 of the KGST/CGST Act, 2017 dated 27/06/2024 issued by the Respondent No. 1 on 27/06/2024, bearing Reference No. DCCT(A)-6.5/GSTINS No. 3169&3179/2023-24 and Reference No. MA290624218787C in Form GST DRC-22 and enclosed as Annexure C

C. And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.”

2. Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record.

3. A perusal of the material on record will indicate that the respondent has passed the impugned order dated *27.06.2024 by invoking Section 83 of the CGST/KGST Act, 2017, which reads as under:

" Section 83 . Provisional attachment to protect revenue in certain cases.

1[(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.]

(2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1)."

4. A plain reading of the aforesaid provision is sufficient to come to the conclusion that upon the expiry of period of one year as contemplated under Section 83 of the CGST/KGST Act, the impugned provisional attachment shall cease to have effect as is clear from the aforesaid provision. Under these circumstances, I am of the considered opinion that as on today i.e., 19.12.2025, the provisional attachment order dated *27.06.2024 and all consequential proceedings, notices issued pursuant thereto would cease to be subsisting and the same shall not have any effect any longer in view of expiry of the maximum period of one year that expired on *26.06.2025. *[Corrected vide Chamber Order dated: 06.01.2026].

5. The question as to whether the respondents are entitled to issue a fresh/new provisional attachment order after expiry of the period of one year from the date of first provisional attachment order came before the Hon'ble Apex Court in the case of Kesari Nandan Mobile Vs. Office of Assistant Commissioner of State Tax (2), Enforcement Division - 5, wherein it is held as under:

14. The question of law arising for decision in this appeal is: whether the CGST Act or any other law * Corrected vide Chamber Order dated: 06.01.2026. in force permits issuance of a second provisional attachment order under sub-section (1) of Section 83 of the CGST Act after the initial provisional attachment order issued thereunder ceases, by reason of efflux of a year from the date of its issuance, in terms of sub-section (2) thereof?

15. Our attention has been drawn to Section 83 of the CGST Act and Rule 159 of the CGST Rules.

16. Section 83 of the CGST Ac