Provisional attachment protects government revenue during pending GST proceedings by enabling provisional seizure of taxpayer property.

The provision empowers the Commissioner, during specified assessment, investigation or recovery proceedings, to order provisional attachment of any property, including bank accounts, belonging to a taxable person when necessary to protect the government revenue. The attachment is effected by written order and is time limited, ceasing to have effect upon expiry of the statutory period from the date of the order.

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