Provisional attachment prevents disposal or debit of assets under section 83 pending determination of tax liability. Provisional attachment under section 83 permits administrative restraint of identified accounts, immovable property, vehicles or other assets of a taxable or specified person while tax or related proceedings are pending, prohibiting debits, disposals or transfers without prior departmental permission; the instrument is issued via Form GST DRC 22 and ceases on issuance of the subsequent Form GST DRC 23 or upon expiry of the prescribed time limit.