Circular No. GST/INV/PROVISIONAL ATTACHMENT/ADVISORY/2023-24: Key Procedures for Release of Provisional Attachment Under CGST Act

CIRCULAR NO. GST/INV/PROVISIONAL ATTACHMENT/ADVISORY/2023-24PROCEDURE TO BE FOLLOWED WITH RESPECT TO SUB-SECTION (2) OF SECTION 83 OF CGST ACT, 2017 WHEN PROVISIONAL ATTACHMENT OF PROPERTY CEASES TO HAVE EFFECTCIRCULAR NO. GST/INV/PROVISIONAL ATTACHMENT/ADVISORY/2023-24, DATED 2-9-2023Attention 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...

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