Section - 83, Provisional attachment to protect revenue in certain cases (CGST ACT, 2017)

*4*[(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 subsection (1A) of section 122, 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).

Notes:-

*4*. Substituted vide sec 115 of The Finance Act, 2021 (No. 13 of 2021) dated 28.03.2021, notified through Notification No. 39/2021 - CT dated 21.12.2021 - Brought into force w.e.f. 01.01.2022, prior to its substitution, it was read as: "(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."