Provisional attachment to protect revenue in certain cases
Section 83, CGST Act
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Section 83 allows PROVISIONAL ATTACHMENT of property (including bank accounts) during specified proceedings to protect revenue; such attachment lapses after one year.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Radha Krishan Industries (SC, 20-04-2021): the power is draconian, requires an opinion formed on tangible material and recorded in writing, must be proportionate, and the person must be heard on objections under Rule 159(5).
Attachment lapses automatically after one year; a fresh order needs fresh reasons.
Objections go in DRC-22A within seven days of the order; release is in DRC-23 on furnishing security equal to the value attached.
Attachment is available only while specified proceedings (sections 62, 63, 64, 67, 73, 74, 74A) are pending – an attachment made when nothing is pending is without jurisdiction.
Questions people actually ask
Real questions we get on this provision, answered straight.
Our current account has been provisionally attached and the business has stopped.+
File objections in DRC-22A within seven days and ask for a hearing. Radha Krishan Industries requires recorded tangible material and proportionality – attaching a running current account that halts the business is the classic disproportionate case. Offer security in DRC-23 as the practical route to release.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
690 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122 , in such manner as may be prescribed .]
(2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
SULTAN MAHMOOD KHAN v. COMMERCIAL TAX OFFICER
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M/S. AMIT METALIKS LIMITED v. THE COMMISSIONER, CENGRAL GST AND CENTRAL EXCISE, PATNA – II, COMM. AND ORS.
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ANKUR DEALCOM PRIVATE LIMITED v. COMMISSIONER CENTRAL GST AND CX, PATNA – II AND ORS.
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M/s.Noordeen Enterprises v. The Commissioner of Gst
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M/s.Sunrise Enterprises v. The Superintendent of CGST and Central Excise
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MILAP SCRAP TRADERS THROUGH PRO. HARSHADBHAI MANUBHAI PATEL v. STATE/ COMMERCIAL TAX OFFICER
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2022-01-01 · Substituted
39/2021-C.T.
Substituted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T. , dated 21st December, 2021) by s. 115 of The Finance Act, 2021 (No. 13 of 2021) dated …
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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