Provisional attachment of property under GST requires formal orders, objection rights, and special treatment for perishable assets. Provisional attachment of property under section 83 is made by the Commissioner through FORM GST DRC-22, with notice to the concerned authority and the person whose property is attached. Encumbrance on the property is removed only on written instructions of the Commissioner or on expiry of one year, whichever is earlier. Perishable or hazardous property may be released on payment, disposed of if payment is not made, and the proceeds adjusted against dues. The person may file an objection in FORM GST DRC-22A, and the Commissioner may release the property after hearing or upon being satisfied that attachment is no longer warranted.
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 of property under GST requires formal orders, objection rights, and special treatment for perishable assets.
Provisional attachment of property under section 83 is made by the Commissioner through FORM GST DRC-22, with notice to the concerned authority and the person whose property is attached. Encumbrance on the property is removed only on written instructions of the Commissioner or on expiry of one year, whichever is earlier. Perishable or hazardous property may be released on payment, disposed of if payment is not made, and the proceeds adjusted against dues. The person may file an objection in FORM GST DRC-22A, and the Commissioner may release the property after hearing or upon being satisfied that attachment is no longer warranted.
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