https://www.taxtmi.com/article/detailed?id=9169 Section 83 permits the Commissioner to provisionally attach property, including bank accounts, by written order during specified pending proceedings to protect government revenue, subject to a one-year statutory expiry. Attachments require the Commissioner's informed opinion based on credible material and continuation of the enumerated proceedings; subordinate officers lack jurisdiction to exercise this power unless validly delegated. Affected persons may object within seven days and seek release via Form DRC-23, and judicial guidance stresses use of attachment as a last resort with consideration of the taxpayer's financial position and business continuity. en-us Tue, 12 May 2020 08:47:45 +0530 Tue, 12 May 2020 08:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9169 Section 83 permits the Commissioner to provisionally attach property, including bank accounts, by written order during specified pending proceedings to protect government revenue, subject to a one-year statutory expiry. Attachments require the Commissioner's informed opinion based on credible material and continuation of the enumerated proceedings; subordinate officers lack jurisdiction to exercise this power unless validly delegated. Affected persons may object within seven days and seek release via Form DRC-23, and judicial guidance stresses use of attachment as a last resort with consideration of the taxpayer's financial position and business continuity. Articles Goods and Services Tax - GST Tue, 12 May 2020 08:47:45 +0530 https://www.taxtmi.com/article/detailed?id=9169