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<h1>Chief Commissioner Can Provisionally Attach Property for Up to One Year Under Section 83 of GST Act 2017</h1> Section 83 of the Andhra Pradesh Goods and Services Tax Act, 2017, allows the Chief Commissioner to provisionally attach any property, including bank accounts, of a taxable person during ongoing proceedings under specified sections. This measure is intended to protect government revenue. The attachment is executed through a written order and is subject to prescribed procedures. It remains effective for a maximum of one year from the date of the order.