Provisional attachment may be ordered to protect government revenue during GST recovery proceedings, restricting taxpayer assets temporarily. The Commissioner may, by written order, provisionally attach any property, including bank accounts, of a taxable person during the pendency of specified GST recovery proceedings if necessary to protect government revenue; such provisional attachment ends upon expiry of the statutory 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 may be ordered to protect government revenue during GST recovery proceedings, restricting taxpayer assets temporarily.
The Commissioner may, by written order, provisionally attach any property, including bank accounts, of a taxable person during the pendency of specified GST recovery proceedings if necessary to protect government revenue; such provisional attachment ends upon expiry of the statutory limited period from the date of the order.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
