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of <h1>Section 83 MGST Act: Commissioner Can Provisionally Attach Property to Protect Revenue During Ongoing Proceedings</h1> Section 83 of the Maharashtra Goods and Services Tax Act, 2017 allows the Commissioner to provisionally attach the property, including bank accounts, of a taxable person during ongoing proceedings under specified sections if deemed necessary to protect government revenue. This measure is intended to secure the financial interests of the government while the proceedings are unresolved. The provisional attachment is temporary and automatically expires one year from the date the order is issued.
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