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.

[Rama Krishana]

Under both the statutory laws, i.e. central excise and service tax, the proceeds for demand of service tax or central excise under section 73, 73A of Finance Act, 1994 or 11A or 11D of Central Excise Act, 1944 must be pending for attaching the property provisionally. Therefore, where no SCN is issued there is no question of pend ency of proceedings under the respective provisions of service tax and central excise.

AI Summary

Provisional attachment requires pending demand proceedings; attachment without issuance of show-cause notice under tax law is impermissible. Provisional attachment is tied to the existence of pending demand proceedings: attachment powers operate only where a demand under the relevant statutory charging and recovery provisions is pending, which presupposes issuance of a notice or show-cause process; absent initiation there is no statutory basis for provisional attachment.