Advisory/2023-24 Dated 2nd September 2023

Key Pointers – 

• When provisional attachment of property ceases to have effect as per Section 83 (2) of the CGST Act, 2017 there are instances noticed where person concerned filed writ petition seeking that Commissioner should also follow up by issuing intimation of release of such provisional attachment because Banks/relevant authority ask for such communication.
• Therefore the Board prescribes the procedure that the Commissioner shall issue communication/an intimation to the concerned authority/bank, drawing attention to the particulars of the Order/Form DRC-22 (which made the provisional attachment) and the provisions of section 83 (2) of the CGST Act, 2017, and further indicating the release/restoration of the relevant property/account, in terms of those provisions. This intimation shall be copied to the person concerned.