Tax to be first charge on property & Provisional Attachment [Section 82 & Section 83]

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....f unregistered persons Section 63 * Summary assessment in certain special cases Section 64 * Power of inspection, search and seizure Section 67 * Determination of tax not paid or short paid or erroneously refunded other then fraud Section 73 * Determination of tax not paid or short paid or erroneously refunded in case of fraud Section 74 * The Commissioner for the purpose of protecting the interest of the Government revenue, by order in writing(In FORM GST DRC-22 attach provisionally any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122. Maximum Time Limit of such Provisional attachment * Every such provisional attachment shall cease to have effect ....

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....e CGST Act, 2017. (vi) The collective evidence, based on the proceedings/enquiry conducted in the case, must indicate that the prima-facie a case has been made out against the defaulting taxpayer/person, before going ahead with any provisional attachment. The remedy of attachment being, by its very nature, extraordinary has to be resorted to without utmost circumspection and with maximum care and caution. * Procedure to be followed with respect of section 83(2) of CGST Act, 2017 when provisional attachment of property ceases to have effect. [ See Advisory dated 02.09.2023 ] Provisional attachment of property  [Rule 159] * Issue a order for attachment of any property  * Where the Commissioner decides to attach any propert....

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....ay dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by such person. [ sub rule (4) ] * File a claim or objection against attached property * Any person whose property is attached may file an objection in FORM GST DRC-22A to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23. Attachment of property in custody of courts or Public Officer [ Rule 152] * Where the property to be attached is in the custody of any court or Public Officer, the ....