Eye Share: Interpretation of Section 83 of the CGST Act,2017

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.Further, Anirudh Goyal, Law Student (Final Year) discusses certain ‘legal issues’ arising on account of interpretion of Section 83. Autho...