Index of Relevent Files CGST Section 83

ADVISORY 2023-24

Dated	Subject
02/09/2023	Procedure to be followed with respect to sub-section (2) of section 83 of CGST Act, 2017 when provisional attachment of property ceases to have effect

CGST GUIDELINE

Dated	Subject
23/02/2021	Guidelines for provisional attachment of property under section 83 of the CGST Act, 2017

COMMUNITY INSIGHTS

Topic

Publish Date

A Breakdown of DRC Forms: Understanding Their Role in GST Demand and Recovery

Received a GST notice and unsure what it means? The DRC forms play a crucial role in tax demand, recovery, and compliance under the GST regime. Understanding these forms is essential for taxpayers to respond correctly and avoid unnecessary penalties. The GST law provides a structured mechanism for tax authorities to communicate with taxpayers regarding tax demands, discrepancies, interest, penalties, and recoveries......................... Read More

28.02.2025

Provisional Attachment of Property - A Special Power Under GST

Whenever any proceedings are initiated by the department under GST law it usually takes a considerable amount of time. Due to the pendency of any proceeding there can be delay in the earning of revenue of the government. Therefore, in order to protect the interests of the revenue during the pendency of any proceedings, the government has the power to provisionally attach any property of the taxpayer including his bank accounts........................ Read More

14.02.2025

CASE LAW

Authority	One liner
2025(02)LCX0016 Madras High Court Kesar Jewellers	Court quashed the provisional attachment of the assessee property u/s 83 of the CGST Act as the order lacked tangible material and reasoned justification for the attachment rendering the assessee right to object u/r 159 of CGST Rules illusory.
2024(08)LCX0506 Delhi High Court Om Prakash Gupta	Court upheld the provisional attachment of the petitioner's bank account under Section 83 of the GST Act, stating that while the Commissioner must have tangible material and reasons for such action, those reasons need not be detailed in the order itself, provided the assessee is aware of the allegations and can request further clarification.
2023(03)LCX0039 Delhi High Court Sakshi Bahl	Power under Section 83 of the Act cannot be exercised to provisionally attach assets or bank accounts, as assessee is neither taxable persons nor persons covered under Section 122(1A) of the CGST Act, 2017
2021(07)LCX0207 Allahabad High Court Panchtatva Enterprises U.O.I. & Ors
2021(04)LCX0024 Supreme court of india Radha Krishan Industries	Property cannot be attached under rule 159 without issuing an order to the owner
2021(03)LCX0174 Bombay High Court Praful Nanji Satra	Only commissioner can exercise power of Provisional attachment u/s 83
2021(03)LCX0146 Delhi High Court Global Enterprises	Recovery u/s 83 cannot be done until the proceedings is pending u/s 62, 63, 64, 67, 73 or 74 of the Act
2021(02)LCX0106 Punjab and Haryana High Court Skylark Infra Engineering Pvt. Ltd.	bank account having debit balance cannot be attached u/s 83
2021(02)LCX0100 Gujarat High Court SKJ FIinvest Advisory Pvt. Ltd.
2021(02)LCX0032 Bombay High Court Abhi Engineering Corporation Pvt. Ltd.
2021(01)LCX0094 Delhi High Court Electro Devices Pvt. Ltd.	Provisional attachment shall cease to have effect after expiry of one year from date of issue of order u/s 83
2020(08)LCX0063 Gujarat High Court Formative Tex Fab Thtough ITS Partner Ratan Kumar Saraf
2021(08)LCX0026 Bombay High Court Fine Exime Private Limited	Provisional attachment u/s 83 declared void ab initio as no proceedings pending under Sections 62 or 63 or 64 or 67 or 73 or 74 of the CGST Act
2019(08)LCX0188 Gujarat High Court Valerius Industries	Power u/s 83 should be used sparingly and only on substantive weighty grounds
2019(08)LCX0187 Gujarat High Court Pranit Hem Desai	Provisional attachment order quashed as no interest of the government revenue is at stake