Section 83
Provisional attachment to protect revenue in certain cases.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
(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).
(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).