Provisional attachment authorises temporary seizure of taxpayer assets including bank accounts to protect revenue during GST proceedings. The Commissioner may, by written order, provisionally attach any property, including bank accounts, of a taxable person during specified GST proceedings if necessary to protect Government revenue; such provisional attachment operates for a limited statutory period and ceases automatically after that period, with the form and manner of attachment governed by prescribed rules.
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 authorises temporary seizure of taxpayer assets including bank accounts to protect revenue during GST proceedings.
The Commissioner may, by written order, provisionally attach any property, including bank accounts, of a taxable person during specified GST proceedings if necessary to protect Government revenue; such provisional attachment operates for a limited statutory period and ceases automatically after that period, with the form and manner of attachment governed by prescribed rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.