GST Provisional Attachment: Can Entire GST Demand be Recovered During Limitation Period of Appeal?

Section 83 ibid permits provisional attachment only during pendency of any proceedings under Sections 62, 63, 64, 67, 73 or 74 ibid. However, in the instant case, Order-in-Appeal has been passed.

When the pre-deposit is paid, recovery proceeding for the balance amount is deemed to be stayed till the disposal of appeal [ref: Section 112(9) ibid]. Although the Tribunal is yet to be constituted under the GST law, assessee proceeding on appeal should make use of this safeguard to avoid recovery proceeding from revenue authorities.