Section 83 Chhattishgarh GST Act 2017 : Provisional attachment to protect revenue in certain cases

By | July 31, 2017
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(Last Updated On: July 31, 2017)

 Section 83 Chhattishgarh GST Act 2017

( Section 83 Chhattishgarh GST Act 2017 explains Provisional attachment to protect revenue in certain cases and is Covered in CHAPTER XV : DEMANDS AND RECOVERY )

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, 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).


 Chhattishgarh GST Act 2017

Chhattishgarh GST Rules 2017

Chhattishgarh GST Act Notifications

Chhattishgarh GST Rate Notifications

Chhattishgarh GST Bill 2017 

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