Once an appeal is filed with the pre-deposit, recovery of the balance amount is deemed stayed under Section 107(6)-(7) (and Section 112 for the Tribunal). Recovery action taken despite this, or provisional attachment under Section 83, can be challenged.
GST, Chhattisgarh
Overview
Provisional attachment under Section 83 must be based on the Commissioner’s opinion that it is necessary to protect revenue, and objections can be filed in Form DRC-22A within seven days.
When this applies
- Recovery under Section 79 after the demand order
- Provisional attachment during proceedings
- Adjustment of refunds against demands
Time limit
Act immediately on recovery action. Objections to provisional attachment within seven days.
Documents needed
- Recovery notice or attachment order
- Appeal acknowledgement and pre-deposit proof
How we handle it
- File the appeal with pre-deposit if not already filed
- Inform the officer and bank of the deemed stay
- File objections to Section 83 attachment
- Seek a writ in cases of arbitrary attachment
Points to note
- Provisional attachment ceases after one year from the date of the order
What usually comes next
- First Appeal u/s 107Filing the first appeal with pre-deposit
- Appeal before GST Appellate Tribunal (GSTAT) u/s 112Appeal before GSTAT
Frequently asked questions
Can my bank account be attached during an appeal?
If the appeal is filed with the required pre-deposit, recovery of the balance is stayed. Any attachment should be challenged immediately.
Official sources
- GST portalgst.gov.inView notices, file replies and first appeals
- GSTAT e-filing portalefiling.gstat.gov.inSecond appeals before the GST Appellate Tribunal
- CBIC – GSTcbic-gst.gov.inCGST Act, rules, notifications and circulars
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.