Second Provisional Attachment Order u/s 83 of GST Act cannot be issued without Fresh Reasons: Allahabad HC

The Allahabad High Court ruled that a second provisional attachment order under Section 83 of the GST Act cannot be issued without presenting fresh reasons. This decision arose when the authorities reissued a provisional attachment against a taxpayer’s property without adequately demonstrating new reasons. The court emphasized that such actions should not be arbitrary and must follow due process. Reissuing attachment orders without valid reasoning disrupts business activities and violates procedural fairness​