Provisional attachment under Section 83 protects revenue by allowing recorded, proportionate seizure of taxpayer property pending adjudication. Guidelines prescribe that provisional attachment under Section 83 is available only during specified pending proceedings where the Commissioner, after due diligence, records an opinion that attachment is necessary to protect revenue. The Commissioner must issue a FORM GST DRC-22 with DIN, notify relevant authorities and the taxable person, consider objections and may release property by FORM GST DRC-23. Attachments should be proportionate to estimated revenue at risk, avoid unduly hampering business, prioritize immovable assets, and cease after one year or earlier upon release order; special rules apply for perishable goods and co-owned shares.
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 under Section 83 protects revenue by allowing recorded, proportionate seizure of taxpayer property pending adjudication.
Guidelines prescribe that provisional attachment under Section 83 is available only during specified pending proceedings where the Commissioner, after due diligence, records an opinion that attachment is necessary to protect revenue. The Commissioner must issue a FORM GST DRC-22 with DIN, notify relevant authorities and the taxable person, consider objections and may release property by FORM GST DRC-23. Attachments should be proportionate to estimated revenue at risk, avoid unduly hampering business, prioritize immovable assets, and cease after one year or earlier upon release order; special rules apply for perishable goods and co-owned shares.
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