Provisional attachment for revenue protection allows the Commissioner to attach property during tax inquiries, subject to extensions and bank guarantee revocation. Provisional attachment authorises the Commissioner to attach any movable or immovable property of a person or dealer during inquiries, inspections, searches, or recovery proceedings to protect the revenue, may be exercised by the Commissioner or delegated Additional Commissioner, ceases after a prescribed statutory period subject to written extensions up to a cumulative limit, and may be revoked if the dealer furnishes a Bank Guarantee for the period specified by the Commissioner.
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 for revenue protection allows the Commissioner to attach property during tax inquiries, subject to extensions and bank guarantee revocation.
Provisional attachment authorises the Commissioner to attach any movable or immovable property of a person or dealer during inquiries, inspections, searches, or recovery proceedings to protect the revenue, may be exercised by the Commissioner or delegated Additional Commissioner, ceases after a prescribed statutory period subject to written extensions up to a cumulative limit, and may be revoked if the dealer furnishes a Bank Guarantee for the period specified by the Commissioner.
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