Section 83 – Provisional attachment to protect revenue in certain cases of CGST ACT, 2017<\/p>\n
83. (1) Where during the pendency of any proceedings under section 62 or section 63
\nor section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that
\nfor the purpose of protecting the interest of the Government revenue, it is necessary so to
\ndo, he may, by order in writing attach provisionally any property, including bank account,
\nbelonging to the taxable person in such manner as may be prescribed.
\n(2) Every such provisional attachment shall cease to have effect after the expiry of a
\nperiod of one year from the date of the order made under sub-section (1).<\/p>\n","protected":false},"excerpt":{"rendered":"
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 … Continue reading “Section 83 – Provisional attachment to protect revenue in certain cases of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/293"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=293"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/293\/revisions"}],"predecessor-version":[{"id":294,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/293\/revisions\/294"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}