Provisional attachment to protect revenue in certain cases
Section 83 of the Goa 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
197[(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 Central Act 31 of 2016. of one year from the date of the order made under sub-section (1).
Section 83, The Goa Goods and Services Tax Act, 2017 (Act 4 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
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: Decided on section 83 of the Central Goods and Services Tax Act, 2017, which The Goa Goods and Services Tax Act, 2017 enacts in the same words.
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.
Questions about Section 83
What have the courts held on Section 83 of the Goa 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: Decided on section 83 of the Central Goods and Services Tax Act, 2017, which The Goa Goods and Services Tax Act, 2017 enacts in the same words.
How do I find court cases under Section 83 of the Goa 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: Goa Goods and Services Tax Act 83, section 83 Goa Goods and Services Tax Act, section 83 of the Goa 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 Goa 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.
When was the Goa Goods and Services Tax Act enacted?
Goa Goods and Services Tax Act was enacted in 2017 as Act 4 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
- 174. Repeal and saving9002 words
- 2. Definitions5328 words
- 74. 2155 words
- 142. Miscellaneous transitional provisions1958 words
- 54. Refund of tax1895 words
- 51. Tax deduction at source1546 words
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