Procedure to be followed with respect to sub-section (2) of section 83 of CGST Act, 2017 when provisional attachment of property ceases to have effect - GST - GST/INV/Provisional Attachment/Advisory/2023-24

..... provisional attachment of property, including bank account, to protect interests of revenue in appropriate cases. At present, the procedure for provisional attachment and release/restoration of such property is prescribed in rule 159 of CGST Rules, 2017 . In this regard, GST Policy Wing has also issued instructions vide CBEC-20/16/05/2021-GST dated 23.02.2021. 2. The section 83(2) of CGST Act, 2017 states - Every such provisional attachment shall cease to have effect after the expiry of a perio .....

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Procedure to be followed with respect to sub-section (2) of section 83 of CGST Act, 2017 when provisional attachment of property ceases to have effect - GST

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..... ribes the procedure that in such types of situations, the Commissioner shall issue communication/an intimation to the concerned authority/bank, drawing attention to the particulars of the Order/ Form DRC-22 (which made the provisional attachment) and the provisions of section 83 (2) of the CGST Act, 2017 , and further indicating the release/restoration of the relevant property/account, in terms of those provisions. This intimation shall be copied to the person concerned. This procedure be implem .....

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Procedure to be followed with respect to sub-section (2) of section 83 of CGST Act, 2017 when provisional attachment of property ceases to have effect - GST

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