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of <h1>Provisional Attachment of Property Under CGST Act: Section 83(1) Guidelines on Protecting Revenue Without Disrupting Business Operations.</h1> The CGST Act, 2017 allows for provisional attachment of property to protect government revenue in specific cases. Under Section 83(1), the Principal Commissioner or Commissioner may attach property, including bank accounts, of a defaulting taxpayer if proceedings are initiated under certain chapters of the Act. This attachment lasts for one year and requires careful consideration of the case details, including potential tax evasion or fraudulent activities. The guidelines emphasize due diligence and caution, ensuring that attachments do not disrupt normal business operations. The attachment aims to secure revenue interests and is not applicable to properties exempted by the Civil Procedure Code.
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