Section 83 – Provisional attachment to protect revenue in certain cases of CGST ACT, 2017
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).
