Provisional attachment to protect government revenue may be ordered during specified GST recovery proceedings to secure assets. The Commissioner may, by written order and in the prescribed manner, provisionally attach any property, including bank accounts, of a taxable person during specified GST recovery or enforcement proceedings when necessary to protect the Government revenue; such provisional attachment ceases to have effect after the statutory one year period 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 to protect government revenue may be ordered during specified GST recovery proceedings to secure assets.
The Commissioner may, by written order and in the prescribed manner, provisionally attach any property, including bank accounts, of a taxable person during specified GST recovery or enforcement proceedings when necessary to protect the Government revenue; such provisional attachment ceases to have effect after the statutory one year period from the date of the order.
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