Eye Share: Probe into the provisional attachment of Property – the Brahamastra of Department

Section 83 of the CGST Act empowers the Commissioner to attach a property provisionally for a maximum period of 1 year. Often, it is noticed that there is blatant misuse of the discretion of the Commissioner as allowed in the Section and reasons behind provisional attachment are unnecessary, insufficient, arbitrary and illegal.Author, Suruchi Agrawal (Partner, Tax & Regulatory Services, Vimal & Seksaria, Chartered Accountants) in her article remarks tha...