Provisional attachment of property under GST protects government revenue during specified proceedings and expires after one year. Provisional attachment of property, including bank accounts, may be ordered in writing by the Commissioner after initiation of proceedings under Chapter XII, Chapter XIV or Chapter XV, where necessary to protect the interest of Government revenue. The attachment may cover property of the taxable person or a person specified in section 122(1A) and must be made in the prescribed manner. Every such provisional attachment ceases to have effect after one year from the date of the order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional attachment of property under GST protects government revenue during specified proceedings and expires after one year.
Provisional attachment of property, including bank accounts, may be ordered in writing by the Commissioner after initiation of proceedings under Chapter XII, Chapter XIV or Chapter XV, where necessary to protect the interest of Government revenue. The attachment may cover property of the taxable person or a person specified in section 122(1A) and must be made in the prescribed manner. Every such provisional attachment ceases to have effect after one year from the date of the order.
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