Provisional attachment to protect revenue permits temporary seizure of taxpayer property during pending GST proceedings. The Commissioner may, by written order when necessary to protect Government revenue during specified pending GST proceedings, provisionally attach any property, including bank accounts, belonging to the taxable person in the prescribed manner. Every such provisional attachment ceases to have effect after the expiry of a limited 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 revenue permits temporary seizure of taxpayer property during pending GST proceedings.
The Commissioner may, by written order when necessary to protect Government revenue during specified pending GST proceedings, provisionally attach any property, including bank accounts, belonging to the taxable person in the prescribed manner. Every such provisional attachment ceases to have effect after the expiry of a limited period from the date of the order.
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