https://www.taxtmi.com/article/detailed?id=12081 Section 83 permits the Commissioner to provisionally attach any property, including bank accounts, to protect government revenue where proceedings under specified chapters are initiated; the 2021 amendment broadened scope to persons benefiting from transactions and provides that attachment remains valid from initiation of proceedings until one year from the attachment order. The order requires a reasoned opinion by the Commissioner supported by facts. Provisional attachment is temporary, distinct from seizure of cash, and the statute prescribes release mechanisms and links to recovery options under related provisions. en-us Wed, 29 Nov 2023 10:29:19 +0530 Wed, 29 Nov 2023 10:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12081 Section 83 permits the Commissioner to provisionally attach any property, including bank accounts, to protect government revenue where proceedings under specified chapters are initiated; the 2021 amendment broadened scope to persons benefiting from transactions and provides that attachment remains valid from initiation of proceedings until one year from the attachment order. The order requires a reasoned opinion by the Commissioner supported by facts. Provisional attachment is temporary, distinct from seizure of cash, and the statute prescribes release mechanisms and links to recovery options under related provisions. Articles Goods and Services Tax - GST Wed, 29 Nov 2023 10:29:19 +0530 https://www.taxtmi.com/article/detailed?id=12081