Provisional attachment to protect government revenue during specified GST proceedings; such attachments lapse within a year. The Commissioner may, to protect the interest of the Government revenue, provisionally attach any property including bank accounts of a taxable person ... Summary
Provisional attachment to protect government revenue during specified GST proceedings; such attachments lapse within a year.
The Commissioner may, to protect the interest of the Government revenue, provisionally attach any property including bank accounts of a taxable person while specified GST proceedings are pending, in such manner as prescribed; every such provisional attachment ceases to have effect one year after the date of the order.
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