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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Commissioner Can Provisionally Attach Property Under Section 58 of Model GST Law 2016 to Protect Revenue</h1> Section 58 of the Model GST Law, 2016, allows the Commissioner to provisionally attach a taxable person's property if deemed necessary to protect government revenue during ongoing proceedings under specified sections. This attachment is executed through a written order and is intended to secure the government's financial interests. The provisional attachment is temporary and automatically ceases to be effective after one year from the date of the order.
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