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: What is the purpose of the provisional attachment ?

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: What is the purpose of the provisional attachment ?

Answer & Explanation:

The purpose of the provisional attachment is to protect the interest of the Government revenue.

Topics: GST

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