https://www.taxtmi.com/circulars?id=54668 Attachment under Section 73C and the 2008 Rules requires issuance of a notice affording the assessee time to reply before attachment; non-compliance with Rule 3 and paragraph 2(iii) of the July 2008 Circular invalidates attachment actions. Attachment linked to ongoing show cause proceedings should be initiated by the Commissioner, and Chief Commissioners must issue standing orders to ensure careful exercise of attachment powers and compliance with procedural safeguards. en-us Wed, 27 Jul 2016 00:00:00 +0530 Sat, 30 Jul 2016 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54668 Attachment under Section 73C and the 2008 Rules requires issuance of a notice affording the assessee time to reply before attachment; non-compliance with Rule 3 and paragraph 2(iii) of the July 2008 Circular invalidates attachment actions. Attachment linked to ongoing show cause proceedings should be initiated by the Commissioner, and Chief Commissioners must issue standing orders to ensure careful exercise of attachment powers and compliance with procedural safeguards. Circulars Service Tax Wed, 27 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54668