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        GST - States

        Section 83 - Provisional attachment to protect revenue in certain cases.

        West Bengal Goods and Services Tax Act, 2017
        Chapter XV
        DEMANDS AND RECOVERY

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        Provisional attachment protects government revenue by allowing temporary seizure of taxpayer property during specified recovery proceedings. The Commissioner may, by written order and in the prescribed manner, provisionally attach any property including bank accounts of a taxable person during specified recovery proceedings to protect Government revenue; such provisional attachment ceases one year after the order.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Provisional attachment protects government revenue by allowing temporary seizure of taxpayer property during specified recovery proceedings.

                                The Commissioner may, by written order and in the prescribed manner, provisionally attach any property including bank accounts of a taxable person during specified recovery proceedings to protect Government revenue; such provisional attachment ceases one year after the order.


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