Provisional attachment to protect revenue in certain cases
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 83 of the Central Goods and Services Tax Act, 2017 deals with provisional attachment to protect revenue in certain cases. 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, includin The Act was enacted on 12 Apr 2017.
1[(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).
Section 83, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 1
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Radha Krishan Industries v. State of Himachal Pradesh
Court's Decision & Legal Precedent
Judgement of Main Case order-7.pdf 2021-04-20 (not same-date ROP order-8). CA 1155/2021. CGST s.83 provisional attachment to protect revenue: the Commissioner must form an opinion that attachment is necessary to protect government revenue in a pending proceeding; it is a drastic power, not a recovery shortcut, and is time-bound. Map cgst-act 83.
On this section: s.83 provisional attachment to protect revenue: the Commissioner must form an opinion, in a pending proceeding, that attachment is necessary to protect government revenue. It is a drastic, time-bound power, not a recovery shortcut (Radha Krishan Industries).
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
2 instruments name this provision in its title or its text without being made under it.
Questions about Section 83
What have the courts held on Section 83 of the Central Goods and Services Tax Act?
Radha Krishan Industries v. State of Himachal Pradesh (20 Apr 2021) is the leading judgment on this section among those set out below: s.83 provisional attachment to protect revenue: the Commissioner must form an opinion, in a pending proceeding, that attachment is necessary to protect government revenue. It is a drastic, time-bound power, not a recovery shortcut (Radha Krishan Industries).
How do I find court cases under Section 83 of the Central 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: CGST Act 83, section 83 CGST Act, section 83 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Radha Krishan Industries v. State of Himachal Pradesh (20 Apr 2021).
What should I read with Section 83 of the Central Goods and Services Tax Act, and has it changed?
Its own text turns on section 122 (Penalty for certain offences), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. 2 instruments name it without being made under it, most recently Circular No. 129/48/2019-GST dated 24.12.2019 (2019), then Notification No. 15/2017 – Central Tax dated 01.07.2017 (2017).
When was Section 83 of the Central Goods and Services Tax Act enacted?
Section 83 of the Central Goods and Services Tax Act, cited as CGST Act 83, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 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. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.