Provisional attachment to protect revenue in certain cases
Section 83
GST – States
DEMANDS AND RECOVERY
Bihar Goods and Services Tax Act, 2017
83. Provisional attachment to protect revenue in certain cases.-
(1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, 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
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