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    <title>Provisional attachment to protect revenue in certain cases.</title>
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    <description>The Commissioner may, by written order when necessary to protect Government revenue during specified pending GST proceedings, provisionally attach any property, including bank accounts, belonging to the taxable person in the prescribed manner. Every such provisional attachment ceases to have effect after the expiry of a limited period from the date of the order.</description>
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      <title>Provisional attachment to protect revenue in certain cases.</title>
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      <description>The Commissioner may, by written order when necessary to protect Government revenue during specified pending GST proceedings, provisionally attach any property, including bank accounts, belonging to the taxable person in the prescribed manner. Every such provisional attachment ceases to have effect after the expiry of a limited period from the date of the order.</description>
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