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Property of person other than ‘Taxpayer’ cannot be attached under GST law

The Delhi HC has held that property of mentor/advisor to the company cannot be attached u/s 83 of the CGST Act upon initiation of proceeding on fake invoicing.

Until Finance Act 2021, Section 83 with respect to provisional attachment of property was restricted to 'taxable person'. Finance Act, 2021 has amended Section 83 to widen its scope to various persons including those who retain benefit or who abet in the occurrence of some specified transactions.

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