Provisional attachment allows the Commissioner to attach taxpayer property to protect revenue during specified GST proceedings. The Commissioner may, during the pendency of specified GST proceedings, order a provisional attachment of any property, including bank accounts, belonging to the taxable person in the prescribed manner to protect Government revenue; such provisional attachment ceases to have effect after a period 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 allows the Commissioner to attach taxpayer property to protect revenue during specified GST proceedings.
The Commissioner may, during the pendency of specified GST proceedings, order a provisional attachment of any property, including bank accounts, belonging to the taxable person in the prescribed manner to protect Government revenue; such provisional attachment ceases to have effect after a period of one year from the date of the order.
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