Provisional Attachment under Section 83 of CGST ACT 2017

Harsh Kaushik , Last updated: 27 March 2023  
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What does Section 83 Say? Section 83 empowers the Commissioner to provisionally attach any property including bank accounts belonging to the Registered Taxable Person for the purpose of protecting the interest of government revenue. Wherever it is necessary to do so he may, by order in writing at

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Published by

Harsh Kaushik
(student)
Category GST   Report

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