https://www.taxtmi.com/circulars?id=64768 Provisional attachment under section 83 requires a recorded opinion by the Commissioner that attachment is necessary to protect Government revenue during specified pending proceedings, based on due diligence of facts and prima facie evidence. Attachment is ordered by FORM GST DRC-22, served on the taxable person and relevant authorities, and may be contested by objection and hearing; release is by FORM GST DRC-23. Attachments last one year unless earlier released, must approximate the estimated liability, favour immovable property to avoid business disruption, and include special rules for perishable goods, co-owned shares and statutory exemptions. en-us Tue, 23 Feb 2021 00:00:00 +0530 Wed, 12 Mar 2025 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64768 Provisional attachment under section 83 requires a recorded opinion by the Commissioner that attachment is necessary to protect Government revenue during specified pending proceedings, based on due diligence of facts and prima facie evidence. Attachment is ordered by FORM GST DRC-22, served on the taxable person and relevant authorities, and may be contested by objection and hearing; release is by FORM GST DRC-23. Attachments last one year unless earlier released, must approximate the estimated liability, favour immovable property to avoid business disruption, and include special rules for perishable goods, co-owned shares and statutory exemptions. Circulars GST Tue, 23 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64768