Section 83 of Sikkim GST Act 2017 : Provisional attachment to protect revenue in certain cases
Section 83 of Sikkim GST Act 2017 [ Section 83 of Sikkim GST Act 2017 explains Provisional attachment to protect revenue in certain cases and is covered in CHAPTER XV DEMANDS AND RECOVERY] [ Enforced with effect from 1-7-2017. ] Provisional attachment to protect revenue in certain cases 83. (1) Where during the pendency of any proceedings under section 62 or… Read More »