Provisional attachment to protect revenue in certain cases :
Where during the pendency of any proceedings under section 62, section 63, section 64 or section 67 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property belonging to the taxable person in such a manner as may be prescribed – section 83(1) of CGST Act.
Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order – section 83(2) of CGST Act.