https://www.taxtmi.com/acts?id=39670 Provisional attachment of property under section 83 of the Central Goods and Services Tax Act may be ordered only after initiation of proceedings under Chapter XII, Chapter XIV or Chapter XV, and only where the Commissioner considers it necessary to protect Government revenue. The attachment must be made by written order and may cover any property, including a bank account, belonging to the taxable person or a person specified in section 122(1A), in the prescribed manner. en-us Tue, 30 Mar 2021 15:37:57 +0530 Thu, 25 Jun 2026 16:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39670 Provisional attachment of property under section 83 of the Central Goods and Services Tax Act may be ordered only after initiation of proceedings under Chapter XII, Chapter XIV or Chapter XV, and only where the Commissioner considers it necessary to protect Government revenue. The attachment must be made by written order and may cover any property, including a bank account, belonging to the taxable person or a person specified in section 122(1A), in the prescribed manner. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:37:57 +0530 https://www.taxtmi.com/acts?id=39670