Provision for attaching properties - without scn

[chaganti srinivas]

Is there any provision for attaching properties with out issuing any SCN or Notice to the assessee?. I need procedures or Act/Rule details for protecting from such situation.

AI Summary

Property Attachment Requires Pending Proceedings: Show Cause Notice Mandatory Under Finance Act 1994 & Central Excise Act 1944. A query was raised regarding the possibility of attaching properties without issuing a Show Cause Notice (SCN) under central excise and service tax laws. The response clarified that under statutory laws, such as the Finance Act, 1994 and the Central Excise Act, 1944, property can only be provisionally attached if proceedings are pending, which requires an SCN to be issued. Without an SCN, there is no pendency of proceedings, thus property attachment is not permissible.