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<h1>Section 83 UP GST Act: Commissioner Can Provisionally Attach Property to Protect Revenue for Up to One Year.</h1> Section 83 of the Uttar Pradesh Goods and Services Tax Act, 2017, allows the Commissioner to provisionally attach any property, including bank accounts, of a taxable person during proceedings under specified sections if it is deemed necessary to protect government revenue. This attachment is executed through a written order and is intended to safeguard the interests of the government. The provisional attachment remains effective for a maximum period of one year from the date of the order.