https://www.taxtmi.com/article/detailed?id=9832 Provisional attachment under GST allows the Commissioner to attach property, including bank accounts, during specified pending proceedings to protect revenue, but only when the Commissioner, acting on tangible material, forms an opinion that such attachment is necessary and proportionate. Courts treat this power as drastic and exceptional, require strict compliance with statutory ingredients, disallow mechanical or delegated use, and mandate that liquid assets be attached only as a last resort. A recent amendment broadens scope to other persons and additional proceedings, prompting concerns about misuse absent clear statutory benchmarks and administrative guidance. en-us Tue, 08 Jun 2021 09:15:59 +0530 Tue, 08 Jun 2021 09:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9832 Provisional attachment under GST allows the Commissioner to attach property, including bank accounts, during specified pending proceedings to protect revenue, but only when the Commissioner, acting on tangible material, forms an opinion that such attachment is necessary and proportionate. Courts treat this power as drastic and exceptional, require strict compliance with statutory ingredients, disallow mechanical or delegated use, and mandate that liquid assets be attached only as a last resort. A recent amendment broadens scope to other persons and additional proceedings, prompting concerns about misuse absent clear statutory benchmarks and administrative guidance. Articles Goods and Services Tax - GST Tue, 08 Jun 2021 09:15:59 +0530 https://www.taxtmi.com/article/detailed?id=9832