TMI BlogAmendment of section 83.X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, for sub-section (1), the following sub-section shall be substituted, namely: (1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (1) of section 83 of the Central Goods and Services Tax Act so as to provide that provisional attachment shall remain valid for the entire period starting from the initiation of any proceeding under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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