Provisional attachment protects government revenue during pending GST proceedings by enabling provisional seizure of taxpayer property. The provision empowers the Commissioner, during specified assessment, investigation or recovery proceedings, to order provisional attachment of any property, including bank accounts, belonging to a taxable person when necessary to protect the government revenue. The attachment is effected by written order and is time limited, ceasing to have effect upon expiry of the statutory 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 protects government revenue during pending GST proceedings by enabling provisional seizure of taxpayer property.
The provision empowers the Commissioner, during specified assessment, investigation or recovery proceedings, to order provisional attachment of any property, including bank accounts, belonging to a taxable person when necessary to protect the government revenue. The attachment is effected by written order and is time limited, ceasing to have effect upon expiry of the statutory 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.