Provisional Attachment to Protect Revenue – Section 83 of GST Act

CHAPTER XV – DEMANDS AND RECOVERY – Central Goods and Services Tax Act, 2017

Section 83 Provisional attachment to protect revenue in certain cases

83.  (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, 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 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).

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