Now a days we have seen that the GST department is frequently using the powers which is envisaged to it in the sec.83 of the CGST act w.r.t. to provisional attachment of the properties of the tax payer. Now voices have arose against frequent and general use of the such harsh powers even in those cases where such attachment is not justified at all. The budget amendment proposed by the Finance Act 2021 further added fuel to it. The Finance Act 2021 has enlarges the powers the provisional attachment in many folds. The proposed amendment will empower the commissioner to provisionally attach the property of taxable person as well as any other person as specified in Sec. 122 (1A) of the CGST Act. Further the Commissioner is proposed to attach the property provisionally after the initiating the proceedings under chapter XII (Assessment), Chapter IV (inspection, Search, Seizure and Arrest) and Chapter XV (Demands & recovery) of the CGST Act, 2017. Though such amendments are made with a view to check GST frauds but again we must understand that for such few miscreants’ peoples we cannot create hardship for the whole community of genuine tax payers. The law must provide to safeguard the interest of the genuine taxpayer.

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