Section 83 of CGST Act

Provisional Attachment to Protect Revenue in Certain Cases

• Enforced w.e.f. 1-7-2017.

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.

Section 83 (1)

Where after the initiation of any proceedings 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 by the Finance Act, 2021, w.e.f. 1-1-2022].

Section 83 (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).

• See also –
• Rule 159 of the CGST Rules, 2017; and
• Form Nos. GST DRC- 22 and GST DRC- 23 of the CGST Rules, 2017.