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of <h1>Guidelines for Provisional Property Attachment u/s 83 of CGST Act to Protect Government Revenue.</h1> The circular provides guidelines for the provisional attachment of property under Section 83 of the CGST Act, 2017, as adopted by the OGST Act. It outlines the conditions under which property can be attached to protect government revenue during pending proceedings. The Commissioner must form an opinion based on due diligence, considering factors like the nature of the offense and potential revenue loss. The procedure involves issuing a formal order and notifying relevant authorities. The attachment should not exceed one year and aims to ensure minimal disruption to business operations. Certain properties, such as those exempt under the Code of Civil Procedure, are not subject to attachment.
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