CBIC issued procedure w.r.t. section 83(2) of the CGST Act in relation to provisional attachment of property

The CBIC, GST-Investigation Wing vide GST/INV/Provisional Attachment/Advisory/2023-24 dated September 02, 2023 has issued the procedure to be followed with respect to sub-section (2) of section 83 of CGST Act, 2017 when provisional attachment of property ceases to have effect.

Attention 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 rule 159 of CGST Rules, 2017. In this regard, GST Policy Wing has also issued instructions vide CBEC20/16/05/2021-GST dated February 23, 2021