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of <h1>New Amendment to Section 83: Commissioner Can Provisionally Attach Property to Protect Revenue in Tax Proceedings.</h1> Section 83 of the Central Goods and Services Tax Act has been amended by the Finance Act, 2021. The revised sub-section (1) allows the Commissioner, upon initiating proceedings under Chapters XII, XIV, or XV, to provisionally attach any property, including bank accounts, of the taxable person or any person specified in sub-section (1A) of section 122. This action is taken to protect the Government's revenue interests and must be executed through a written order in the prescribed manner.
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