https://www.taxtmi.com/article/detailed?id=9767 Provisional attachment under GST must be a measure of last resort based on the Commissioner's reasoned opinion supported by tangible material showing that attachment is necessary to protect government revenue; statutory conditions and procedural safeguards, including addressing objections by a reasoned order and affording opportunity to be heard, must be strictly followed. Recent case law quashed attachments where there was non-application of mind, and a legislative amendment has broadened the trigger for attachment, raising concerns about potential misuse absent strict compliance with legal safeguards. en-us Sat, 01 May 2021 09:32:37 +0530 Sat, 01 May 2021 09:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9767 Provisional attachment under GST must be a measure of last resort based on the Commissioner's reasoned opinion supported by tangible material showing that attachment is necessary to protect government revenue; statutory conditions and procedural safeguards, including addressing objections by a reasoned order and affording opportunity to be heard, must be strictly followed. Recent case law quashed attachments where there was non-application of mind, and a legislative amendment has broadened the trigger for attachment, raising concerns about potential misuse absent strict compliance with legal safeguards. Articles Goods and Services Tax - GST Sat, 01 May 2021 09:32:37 +0530 https://www.taxtmi.com/article/detailed?id=9767