Section 83 of CGST Act 2017: Provisional Attachment to Protect Revenue in Certain Cases

Provisions under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Provisional Attachment to Protect Revenue in Certain Cases”:

Section 83 of CGST Act 2017: Provisional Attachment to Protect Revenue in Certain Cases (CHAPTER XV – DEMANDS AND RECOVERY)

(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. [substituted sub-section (1) from 01/01/2022: refer Note 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).

Amendments History:

1. Sub-section (1) substituted vide Section 115 of the Finance Act 2021, followed with Notification 39/2021 on commencement date of 01/01/2022. Sub-section (1) before substitution:

(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. [sub-section (1) substituted from 01/01/2022: refer Note 1]

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