This instruction issues detailed guidelines for exercising the power of provisional attachment under Section 83 of the CGST Act to protect government revenue during pending proceedings. It clarifies that attachment can be ordered only when proceedings under specified sections are pending and the Commissioner forms a reasoned opinion based on objective material. The power is extraordinary and must not be exercised in a routine or mechanical manner, with due regard to proportionality and impact on business operations. Procedures for issuance of attachment orders, opportunity of hearing, release of property, and handling of perishable goods are prescribed. Attachment is limited to the extent necessary and automatically ceases after one year unless released earlier. Authorities are advised to complete investigation and adjudication expeditiously during the attachment period.