https://www.taxtmi.com/article/detailed?id=8971 Provisional attachment permits attaching property, including bank accounts and credits, during specified GST proceedings when the Commissioner forms an opinion that attachment is necessary to protect revenue; that opinion must be supported by relevant material and not be conjectural. Delegation of attachment powers raises limits: subordinate officers may execute inspections, but ordering provisional attachment requires lawful delegation and an independent reasonable belief grounded in material. Procedural safeguards, including notice and hearing for fraud assessments and proper process before blocking input tax credit, are essential. en-us Wed, 26 Feb 2020 10:33:56 +0530 Wed, 26 Feb 2020 10:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8971 Provisional attachment permits attaching property, including bank accounts and credits, during specified GST proceedings when the Commissioner forms an opinion that attachment is necessary to protect revenue; that opinion must be supported by relevant material and not be conjectural. Delegation of attachment powers raises limits: subordinate officers may execute inspections, but ordering provisional attachment requires lawful delegation and an independent reasonable belief grounded in material. Procedural safeguards, including notice and hearing for fraud assessments and proper process before blocking input tax credit, are essential. Articles Goods and Services Tax - GST Wed, 26 Feb 2020 10:33:56 +0530 https://www.taxtmi.com/article/detailed?id=8971