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PROVISIONAL ATTACHMENT OF PROPERTY. - Goods and Services Tax - GSTExtract Dear Sirs, Section 83 of the GST Act, 2017 reads as under. Provisional attachment to protect revenue in certain cases. 83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74 , if 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 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). The question is whether the GST Commissioner, either under CGST or SGCT is authorized to delegate his powers under Section 83 to his subordinate proper officers to provisionally attach the property and Bank account? And what are the relevant provisions to do so? Kindly enlighten. With regards to experts visitors of TMI.
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