Drastic Amendments to the Power of Provisional Attachment under CGST Act, 2017 – Department Proposes, Budget Disposes

  • GST
  • article
  • financeseva

Section 83 of the CGST Act, 2017, provides the authority to the revenue department to temporarily attach the property to protect income in certain instances. The revenue department has been utilizing the same in an over-zealous manner.  

Now, Finance Bill 2021 has proposed to overcome several court decisions where courts discussed circumstances when power to temporarily attach property could only be exercised. It has discussed amendment proposed in Finance Bill 2021 & its rationale.