THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
DEMANDS AND RECOVERY
Section 83:
Provisional attachment to protect revenue in certain
cases.
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.]
[helldod
old[(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.] helldod]
*(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).