Provisional attachment permits protection of government revenue by commissioner during specified GST proceedings, ending after a fixed statutory period. The Commissioner may, by written order during pendency of specified GST proceedings, provisionally attach any property including bank accounts of the ... Summary
Provisional attachment permits protection of government revenue by commissioner during specified GST proceedings, ending after a fixed statutory period.
The Commissioner may, by written order during pendency of specified GST proceedings, provisionally attach any property including bank accounts of the taxable person to protect Government revenue; such provisional attachment ceases to have effect after the expiry of a one-year period from the date of the order.
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