Section 83 empowers the Commissioner to provisionally attach any property including bank accounts belonging to the Registered Taxable Person for the purpose of protecting the interest of government revenue.
source https://www.caclubindia.com/articles/provisional-attachment-under-section-83-of-cgst-act-2017-49396.asp
source https://www.caclubindia.com/articles/provisional-attachment-under-section-83-of-cgst-act-2017-49396.asp
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