https://www.taxtmi.com/forum/issue?id=115429 The document raises whether the power to make provisional attachment orders to protect revenue may lawfully be delegated by the commissioner to subordinate proper officers. It notes statutory provisions that empower provisional attachment and permit delegation by notification, records a high-court opinion finding such delegation to subordinate officers indefensible in a particular case, and explains that the opinion did not annul the underlying attachment provision; affected parties may challenge attachments while the revenue may pursue further judicial review. en-us Sat, 14 Sep 2019 18:44:08 +0530 Thu, 23 Jan 2025 15:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115429 The document raises whether the power to make provisional attachment orders to protect revenue may lawfully be delegated by the commissioner to subordinate proper officers. It notes statutory provisions that empower provisional attachment and permit delegation by notification, records a high-court opinion finding such delegation to subordinate officers indefensible in a particular case, and explains that the opinion did not annul the underlying attachment provision; affected parties may challenge attachments while the revenue may pursue further judicial review. Discussion-Forum GST Sat, 14 Sep 2019 18:44:08 +0530 https://www.taxtmi.com/forum/issue?id=115429