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

Provisions under Section 83 of the CGST Act 2017 relating to “Provisional Attachment to Protect Revenue in Certain Cases”:

Section 83: Provisional Attachment to Protect Revenue in Certain Cases (CHAPTER XV: DEMANDS AND RECOVERY) [*1]

(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. [*2]

(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).

Notes (History of Amendments in Bare Text):

1. CGST Section 83 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.

2. Sub-section (1) substituted vide Section 115 of the Finance Act 2021, followed with Notification 39/2021 on commencement date of 01/01/2022. Please refer Notification dated 12/04/2017 for text thereof before substitution.