https://www.taxtmi.com/article/detailed?id=9455 Provisional attachment under the GST Act permits the Commissioner to attach property, including bank accounts, during specified pending proceedings only when he is of the opinion that attachment is necessary to protect revenue; this subjective satisfaction must rest on credible materials, a rational nexus to recovery, and be exercised sparingly-attachment of accounts with debit or nil balances or where it merely ruins business without securing revenue is inappropriate. en-us Mon, 07 Sep 2020 10:07:48 +0530 Mon, 07 Sep 2020 10:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9455 Provisional attachment under the GST Act permits the Commissioner to attach property, including bank accounts, during specified pending proceedings only when he is of the opinion that attachment is necessary to protect revenue; this subjective satisfaction must rest on credible materials, a rational nexus to recovery, and be exercised sparingly-attachment of accounts with debit or nil balances or where it merely ruins business without securing revenue is inappropriate. Articles Goods and Services Tax - GST Mon, 07 Sep 2020 10:07:48 +0530 https://www.taxtmi.com/article/detailed?id=9455