Provisional attachment allows the Commissioner to attach taxpayer property to protect revenue during specified GST proceedings. The Commissioner may, during the pendency of specified GST proceedings, order a provisional attachment of any property, including bank accounts, belonging ... Summary
Provisional attachment allows the Commissioner to attach taxpayer property to protect revenue during specified GST proceedings.
The Commissioner may, during the pendency of specified GST proceedings, order a provisional attachment of any property, including bank accounts, belonging to the taxable person in the prescribed manner to protect Government revenue; such provisional attachment ceases to have effect after a period of one year from the date of the order.
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