[ad_1] The provisional attachment action prescribed under section 83 of the GST Act(s) is a safeguard measure to safeguard the revenue during the pendency of the proceedings. It freezes the attached properties thereby preventing the taxpayer from disposing of them and against this background, the act of temporary attachment assumes prime importance in protecting the interests of the revenue. The provisions of section 83(1) have been amended and expanded with effect from 01.01.2022 wherein the specified sections covered earlier have been replaced with full relevant chapters of the GST Act(s).…