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<h1>Commissioner Can Provisionally Attach Property to Protect Tax Revenue Under Section 77 of Model GST Law</h1> Section 77 of the Model GST Law allows the Commissioner to provisionally attach a taxable person's property, including bank accounts, during proceedings under specified sections if it is deemed necessary to protect government revenue. This provisional attachment is executed through a written order and is intended to safeguard the government's financial interests. The attachment remains effective for a maximum period of one year from the date of the order. This measure is part of the broader demands and recovery framework within the GST legislation, aimed at ensuring compliance and securing tax revenues.