HC: Validates 'fresh' provisional attachment, however, Revenue's action of continuing/extending earlier order 'illegal'

HC upholds fresh orders of provisional attachment issued by ‘Principal Additional Director of Central Tax’, however,  states that “In no manner, a fresh order should be issued in the garb of an extension of the earlier order without actually evaluating and analysing the requirement of doing so”; Observes that a fresh order u/s 83(1) of CGST Act, 2017 may be issued after the expiry of one year time-period if the appropriate authority is of the opinion th...