https://www.taxtmi.com/article/detailed?id=10018 Provisional attachment under GST allows the Commissioner, by written order under Section 83, to provisionally attach property including bank accounts of a taxable person while specified assessment, inspection or determination proceedings are pending; attachments require identification in prescribed forms, may be contested within seven days, cease after one year, permit disposal or release of perishable goods on payment, and must rest on credible materials so as not to unduly hamper business or be applied mechanically. en-us Tue, 21 Sep 2021 10:26:49 +0530 Tue, 21 Sep 2021 10:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10018 Provisional attachment under GST allows the Commissioner, by written order under Section 83, to provisionally attach property including bank accounts of a taxable person while specified assessment, inspection or determination proceedings are pending; attachments require identification in prescribed forms, may be contested within seven days, cease after one year, permit disposal or release of perishable goods on payment, and must rest on credible materials so as not to unduly hamper business or be applied mechanically. Articles Goods and Services Tax - GST Tue, 21 Sep 2021 10:26:49 +0530 https://www.taxtmi.com/article/detailed?id=10018