CourtMesh

Section 83: Provisional attachment to protect revenue in certain cases.

The Central Goods and Services Tax Act, 2017Central Act · Act 12 of 2017

[(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.]

(2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).

Where this provision sits

ActThe Central Goods and Services Tax Act, 2017
Section83
Marginal noteProvisional attachment to protect revenue in certain cases.
JurisdictionCentral
StatusIn force as published by the source
Judgments citing it52

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 13 of 2021. . Subs. by Act 13 of 2021, s. 115, for sub-section (1) (w.e.f. 1-1-2022).

Judgments that turned on this provision

3 of 52 judgments on CourtMesh that cite this provision. Create a free account to search all of them.

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Central Goods and Services Tax Act, 2017 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.