Provisional attachment of property under GST law is limited to specified proceedings and revenue-protection concerns. Provisional attachment of property under section 83 of the Central Goods and Services Tax Act may be ordered only after initiation of proceedings under Chapter XII, Chapter XIV or Chapter XV, and only where the Commissioner considers it necessary to protect Government revenue. The attachment must be made by written order and may cover any property, including a bank account, belonging to the taxable person or a person specified in section 122(1A), in the prescribed manner.
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 law is limited to specified proceedings and revenue-protection concerns.
Provisional attachment of property under section 83 of the Central Goods and Services Tax Act may be ordered only after initiation of proceedings under Chapter XII, Chapter XIV or Chapter XV, and only where the Commissioner considers it necessary to protect Government revenue. The attachment must be made by written order and may cover any property, including a bank account, belonging to the taxable person or a person specified in section 122(1A), in the prescribed manner.
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