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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Provisional Property Attachment Under Section 83 of GST Act 2017 Secures Government Revenue for One Year</h1> Section 83 of the Uttarakhand Goods and Services Tax Act, 2017 allows the Commissioner to provisionally attach any property, including bank accounts, of a taxable person during ongoing proceedings under specified sections, if deemed necessary to protect government revenue. This attachment is intended to secure the interests of the government and is temporary, ceasing to have effect one year from the date of the order.