section 83
Provisional attachment to protect revenue in certain cases
The Haryana Goods and Services Tax Act, 2017Tax2017130 sections19 chapters
Chapter XV DEMANDS AND RECOVERY
Statutory text
- (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, 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 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).
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