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of <h1>Commissioner Can Temporarily Attach Property Under Section 83 of Bihar GST Act to Safeguard Revenue During Proceedings.</h1> Section 83 of the Bihar Goods and Services Tax Act, 2017, allows the Commissioner to provisionally attach any property, including bank accounts, of a taxable person if deemed necessary to protect government revenue during ongoing proceedings under specified sections. This attachment is intended to secure the government's financial interests and remains effective for a maximum period of one year from the date of the order.
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