GST Library

2 Col
3 Col

Login | Register

Best GST Library

Contact Us

Subscribe (Single-user)

Subscribe (Multi-user)

GST News | Updates

GST Calendar

GST Diary (New)

GST Case Laws

GST Case Laws Sitemap

GST Notifications

Act & Rules (Single-view)

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

GST Rates (E-book)

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Evasion in India

GST Videos


GST Domains Sale

About Us

Our Services

Contact Us

TaxReply India Pvt Ltd
2.0
Subscribe Free GST updates on...

Join on twitter

7048924208

CBIC Advisory for procedure to be followed when provisional attachment of property ceases to have effect under section 83(2) of CGST Act.

GST/INV/Provisional Attachment/Advisory/2023-24
GST-Investigation Wing
CBIC

Subject: 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 - reg.

Attention is invited to section 83 of the CGST Act, 2017. It has the provisions to issue order for 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 CBEC20/16/05/2021-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 period of one year from the date of the order made under sub-section (1).” Where such provisions apply, say in the provisional attachment of bank account, there are instances noticed where person concerned filed writ petition seeking that Commissioner should also follow up by issuing intimation of release of such provisional attachment because Banks/relevant authority ask for such communication. Such matters have come up before the Hon’ble High Court of Delhi.

3.1 The matter has been examined in consultation with the policy wing. It is noted that in terms of the legal position of said section 83(2) of the Act, read.......
  Login to read more...


Best-in-class
Digital GST Library
Plan starts from
₹ 3,600/-
(For 1 Year)
Checkout all Plans
Unlimited access for
365 Days
✓ Subscribe Now
Author:

TaxReply


Sep 8, 2023


Post your comment here !

Login to Comment


GST News (Updates)


  Read more GST updates...