{"id":6614,"date":"2017-07-29T11:43:00","date_gmt":"2017-07-29T06:13:00","guid":{"rendered":""},"modified":"2017-07-29T11:43:00","modified_gmt":"2017-07-29T06:13:00","slug":"provisional-attachment-of-property-under-section-83","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6614","title":{"rendered":"Provisional attachment of property under section 83"},"content":{"rendered":"<p>Provisional attachment of property under section 83<br \/>GST DRC &#8211; 22<br \/>GST<br \/>1[FORM GST DRC -22<br \/>\n[See rule 159(1)]<br \/>\nDate:<br \/>\nReference No.:<br \/>\nTo<br \/>\n___________________Name<br \/>\n___________________Address<br \/>\n(Bank\/ Post Office\/Financial Institution\/Immovable property registering authority\/ Regional Transport Authority\/Other Relevant Authority)<br \/>\nProvisional attachment of property under section 83<br \/>\nIt is to inform that M\/s &#8211; (name) having principal place of business at  (address) bearing registration number as  (GSTIN\/ID), PAN is a registered taxable person under the <> Act.<br \/>\nor<br \/>\nIt is to inform that Sh&hellip;&hellip;&hellip;&hellip;&hellip;&hellip;&hellip;&hellip;&hellip;&hellip;.(name) resident of&hellip;&hellip;&hellip;&hellip;&hellip;&hellip;&#038;helli<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1297\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>lip;&hellip;&hellip;&hellip; <><br \/>\nIn order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I  (name), &#8211; (designation), hereby provisionally attach the aforesaid account \/ property.<br \/>\nNo debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department.<br \/>\nor<br \/>\nThe property mentioned above shall not be allowed to be disposed of without the prior permission of this department.<br \/>\n2[This order shall cease to have effect, on the date of issuance of order in FORM GST DRC-23 by the Commissioner, or on the expiry of a period of one year from the date of issuance of this order, whichever is ea<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1297\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>y other amount due from the said person. As per information available with the department, it has come to my notice that the said person has a &#8211;<br \/>\n<>account in your << bank\/post office\/financial institution>> having account no. << A\/c no. >>;<br \/>\nor<br \/>\nproperty located at << property ID &#038; location>>.<br \/>\nIn order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I  (name),  (designation), hereby provisionally attach the aforesaid account \/ property.<br \/>\nNo debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department.<br \/>\nor<br \/>\nThe property mentioned above shall not be allowed to be disposed o<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1297\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Provisional attachment of property under section 83GST DRC &#8211; 22GST1[FORM GST DRC -22 [See rule 159(1)] Date: Reference No.: To ___________________Name ___________________Address (Bank\/ Post Office\/Financial Institution\/Immovable property registering authority\/ Regional Transport Authority\/Other Relevant Authority) Provisional attachment of property under section 83 It is to inform that M\/s &#8211; (name) having principal place of business at &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6614\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Provisional attachment of property under section 83&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6614","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6614","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6614"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6614\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}