https://www.taxtmi.com/circulars?id=65053 Guidelines prescribe that provisional attachment under Section 83 is available only during specified pending proceedings where the Commissioner, after due diligence, records an opinion that attachment is necessary to protect revenue. The Commissioner must issue a FORM GST DRC-22 with DIN, notify relevant authorities and the taxable person, consider objections and may release property by FORM GST DRC-23. Attachments should be proportionate to estimated revenue at risk, avoid unduly hampering business, prioritize immovable assets, and cease after one year or earlier upon release order; special rules apply for perishable goods and co-owned shares. en-us Thu, 25 Feb 2021 00:00:00 +0530 Sat, 04 Sep 2021 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65053 Guidelines prescribe that provisional attachment under Section 83 is available only during specified pending proceedings where the Commissioner, after due diligence, records an opinion that attachment is necessary to protect revenue. The Commissioner must issue a FORM GST DRC-22 with DIN, notify relevant authorities and the taxable person, consider objections and may release property by FORM GST DRC-23. Attachments should be proportionate to estimated revenue at risk, avoid unduly hampering business, prioritize immovable assets, and cease after one year or earlier upon release order; special rules apply for perishable goods and co-owned shares. Circulars GST - States Thu, 25 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65053