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GST Bank Account Attachment Under Section 83: Legal Remedy, Rule 159 Objection and De-Freezing Procedure
  • Adv Govind Bali
  • GST
  • August 8, 2026

GST Bank Account Attachment Under Section 83 | Legal Remedy & DRC-22A Objection

A GST bank account attachment under Section 83 of the CGST Act, 2017 is a provisional attachment made to protect government revenue during specified GST proceedings. The Commissioner may attach property, including a bank account, only after forming an opinion that such attachment is necessary to protect revenue. The attachment is not meant to be...

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