Provisional attachment to protect revenue in certain cases
Section 83 of the Andhra Pradesh Goods and Services Tax Act, 2017 deals with provisional attachment to protect revenue in certain cases. 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 Chief 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 writi
Provisional attachment to protect revenue in certain cases- (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 Chief 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).
Section 83, The Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 83
What does Section 83 of the Andhra Pradesh Goods and Services Tax Act deal with?
Section 83 of the Andhra Pradesh Goods and Services Tax Act is headed "Provisional attachment to protect revenue in certain cases". 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 Chief 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 writi
How do I find court cases under Section 83 of the Andhra Pradesh Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Andhra Pradesh Goods and Services Tax Act 83, section 83 Andhra Pradesh Goods and Services Tax Act, section 83 of the Andhra Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 83 of the Andhra Pradesh Goods and Services Tax Act, and has it changed?
Its own text turns on section 62 (Assessment of non-filers of returns), section 63, section 64 (Summary assessment in certain special cases), section 67 (Power of inspection, search and seizure), and on 2 further provisions, so none of them can safely be read on its own.
When was the Andhra Pradesh Goods and Services Tax Act enacted?
Andhra Pradesh Goods and Services Tax Act was enacted in 2017 as Act 16 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions - In this Act, unless the context otherwise requires4932 words
- 142. Miscellaneous transitional provisions1933 words
- 174. Repeal and saving1897 words
- 54. Refund of tax1782 words
- 140. Transitional arrangements for input tax credit1198 words
- 79. Recovery of tax1117 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7b15f2d9-be9b-4564-bc6d-caa873553605/content). This page is not a substitute for legal advice.