Provisional attachment: temporary seizure of taxpayer property, including bank accounts, to protect government revenue during specified GST proceedings. The Commissioner may, by written order, provisionally attach property, including bank accounts, of a taxable person during specified pending GST proceedings when necessary to protect government revenue; such provisional attachment targets assets in the prescribed manner and is time-limited, ceasing to have effect after the statutory period.
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: temporary seizure of taxpayer property, including bank accounts, to protect government revenue during specified GST proceedings.
The Commissioner may, by written order, provisionally attach property, including bank accounts, of a taxable person during specified pending GST proceedings when necessary to protect government revenue; such provisional attachment targets assets in the prescribed manner and is time-limited, ceasing to have effect after the statutory period.
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