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<h1>Commissioner Can Provisionally Attach Property Under Section 83 of Gujarat GST Act to Protect Revenue for One Year.</h1> Section 83 of the Gujarat Goods and Services Tax Act, 2017, allows the Commissioner to provisionally attach a taxable person's property, including bank accounts, during pending proceedings under specified sections. This action is taken to protect government revenue. The provisional attachment is executed through a written order and remains effective for up to one year from the date of the order.