With reference to the provision of section 83 of the CGST Act, 2017 regarding the provisional attachment of property, Answer the following with proper reasoning: Whether the order of provisional attachment is to be issue

CS Professional · Advanced Tax Laws · PYQS · June 2025
With reference to the provision of section 83 of the CGST Act, 2017 regarding the provisional attachment of property, Answer the following with proper reasoning: Whether the order of provisional attachment is to be issued only at the conclusion of the proceedings ?

Answer & Explanation:

No, it can be issued after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV of the GST law.

Topics: GST

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