In this section you may find all details for “Provisional attachment to protect revenue in certain cases” as per GST Act 2017. Detailed Analysis of GST Section 83 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 83. in this article you may find complete details regarding Section 83 of GST Act 2017 – Provisional attachment to protect revenue in certain cases, gst all sections and definitions. Now Check more details from below…..
(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).