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

By | July 7, 2017
(Last Updated On: July 7, 2017)

Section 83 UP GST Act 2017

[ Section 83 UP GST Act 2017 (Uttar Pradesh 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).


Read Complete UP GST Act 2017

UP GST Act 2017

UP GST Rules 2017

Uttar Pradesh GST Bill 2017

UP GST Act Notifications

UP GST Press Release

Related Topic on GST

TopicClick Link
GST Acts Central GST Act and States GST Acts
  
GST RulesGST Rules
 
GST RatesGST Rates
  
GST NotificationsGST Act Notifications
 
GST CircularsCentral Tax Circulars / Orders
 
GST Press ReleaseGST Press Release
 
GST BooksBest Books on GST in India
 
GST CommentaryTopic wise Commentary on GST Act of India
 
GST You Tube ChannelTaxHeal You Tube Channel
 
GST Online CourseJoin GST online Course
 
GST History GST History and Background Material

 

 

Leave a Reply

Your email address will not be published.