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<h1>Provisional Attachment of Property Under Section 83 of WB GST Act for Revenue Protection Lasts Up to One Year</h1> Section 83 of the West Bengal Goods and Services Tax Act, 2017 allows the Commissioner to provisionally attach any property, including bank accounts, of a taxable person during certain ongoing proceedings. This measure is intended to protect government revenue. The attachment is applicable during proceedings under sections 62, 63, 64, 67, 73, or 74, and must be executed through a written order. The provisional attachment remains in effect for a maximum of one year from the date of the order.