#cakavita,
#cakavitadhingra@gmail.com,
#Section83,
#Provisional Attachment of Property,
#Change form 01/12/2022 in gst
In section 83 of the Central Goods and Services Tax Act, for
sub-section (1), the following sub-section shall be substituted, namely:––
“(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.”.
