Central Goods and Services Tax Act, 2017 · Chapter XV: Demands and Recovery
Section 83: Provisional attachment to protect revenue in certain cases
[(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, 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 or any person specified in sub-section (1A) of section 122, 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).
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 83
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Kesari Nandan Mobile v. Office of Assistant Commissioner of
Issue arose whether the Central Goods and Services Tax Act, 2017 or any other law in force permits issuance of a second provisional attachment order u/s.83(1) of the Act after the initial provisional attachment order…
- Anand Traders v. Union of India & Ors
- M/S Ndcon Constructions v. Commissioner of Delhi Goods and Service Tax & Ors
- Gng Electronics Pvt Ltd v. Commissioner of Central Goods and Service Tax & Ors
- Hilbert Innovations Pvt Ltd v. Commissioner of Delhi Goods and Service Tax & Anr
- M/S Jai Maa Enterprises v. Principal Chief Commissioner Cgst and Cx, Delhi & Ors
- Shri Balaji Polymers Through Its Proprietor Mr. Anil Kumar v. Sale Tax Officer of Delhi Goods and Service Tax and Another
- Best Crop Science Pvt. Ltd. Through Authorized Representative v. Principal Commissioner, Cgst Commissionerate, Meerut and Ors
- Kay Kay Overseas Corporation v. Commissioner of Central Goods and Service Tax & Ors
- M/S Radha Krishan Industries v. State of Himachal Pradesh & Ors.