Ambit of Provisional Attachment under Section 83 of CGST Act
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- Last Updated on 5 May, 2022
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Sri Harsha – [2022] 138 taxmann.com 1 (Article)
The power to provisionally attach the properties of tax payer to protect the interests of revenue comes from Section 83 of CGST Act, 2017. The power is to be exercised by Commissioner, if he is of the opinion that it is necessary for the purposes of protecting the interest of Government. Though it was held on numerous occasions that such a power can’t be exercised without application of mind, the tax authorities continue to use in the same manner.
In this article, the author has discussed various issues arising under Section 83 in light of various judicial decisions and CBIC Circular detailing the modus operandi to use the provisions of Section 83.
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