Provisional attachment powers assigned to specified officers to protect revenue, limited by territorial jurisdiction. Specification of authority to exercise provisional attachment powers under the State Goods and Services Tax framework assigns the power to protect revenue by making provisional attachments in defined cases, and designates Deputy Commissioner, Assistant Commissioner and State Tax Officer to perform that function only within their territorial jurisdiction unless otherwise specified.
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 powers assigned to specified officers to protect revenue, limited by territorial jurisdiction.
Specification of authority to exercise provisional attachment powers under the State Goods and Services Tax framework assigns the power to protect revenue by making provisional attachments in defined cases, and designates Deputy Commissioner, Assistant Commissioner and State Tax Officer to perform that function only within their territorial jurisdiction unless otherwise specified.
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