Provisional attachment protects government revenue by allowing Commissioner to attach taxpayer property during specified GST proceedings. Where proceedings under specified GST recovery provisions are pending and the Commissioner considers it necessary to protect Government revenue, the Commissioner may, by written order, provisionally attach any property of the taxable person, including bank accounts, in the prescribed manner; such provisional attachment ceases to have effect after a fixed duration of 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 protects government revenue by allowing Commissioner to attach taxpayer property during specified GST proceedings.
Where proceedings under specified GST recovery provisions are pending and the Commissioner considers it necessary to protect Government revenue, the Commissioner may, by written order, provisionally attach any property of the taxable person, including bank accounts, in the prescribed manner; such provisional attachment ceases to have effect after a fixed duration of one year from the date of the order.
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