https://www.taxtmi.com/highlights?id=48510 Provisional attachment under GST - no SCN in for violation has been issued till date - the Parliament has provided that such provisional attachment can only be done consequent to an order of the Commissioner which ensures due application of mind by a senior officer to the facts of the case before an attachment of a bank account is ordered - since no such order is available on file, attachment is without authority of law en-us Thu, 08 Aug 2019 09:27:21 +0530 Thu, 08 Aug 2019 09:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48510 Provisional attachment under GST - no SCN in for violation has been issued till date - the Parliament has provided that such provisional attachment can only be done consequent to an order of the Commissioner which ensures due application of mind by a senior officer to the facts of the case before an attachment of a bank account is ordered - since no such order is available on file, attachment is without authority of law Highlights GST Thu, 08 Aug 2019 09:27:21 +0530 https://www.taxtmi.com/highlights?id=48510