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of <h1>Commissioner Can Provisionally Attach Property Under Punjab GST Act 2017 to Protect Revenue During Proceedings</h1> Under the Punjab Goods and Services Tax Act, 2017, the Commissioner has the authority to provisionally attach a taxable person's property, including bank accounts, to protect government revenue during ongoing proceedings under specified sections. This provisional attachment is executed through a written order and is intended to safeguard the interests of the government. Such an attachment remains effective for a maximum period of one year from the date of the order.
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