https://www.taxtmi.com/forum/issue?id=1519 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. en-us Fri, 25 Sep 2009 10:07:09 +0530 Thu, 23 Jan 2025 15:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1519 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. Discussion-Forum Central Excise Fri, 25 Sep 2009 10:07:09 +0530 https://www.taxtmi.com/forum/issue?id=1519