https://www.taxtmi.com/article/detailed?id=10584 The court quashed a communication blocking a taxpayer's bank account because it did not invoke the statutory mechanism of provisional attachment or afford the taxpayer the opportunity to object; the decision emphasizes that provisional attachment requires specific jurisdictional pre requisites, that the statutory provision provides a protective investigative time frame rather than a limitation period, and that allegations about export remittances were not put to the taxpayer before enforcement, leading to an order directing unblocking of the account. en-us Sat, 06 Aug 2022 09:31:53 +0530 Sat, 06 Aug 2022 09:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10584 The court quashed a communication blocking a taxpayer's bank account because it did not invoke the statutory mechanism of provisional attachment or afford the taxpayer the opportunity to object; the decision emphasizes that provisional attachment requires specific jurisdictional pre requisites, that the statutory provision provides a protective investigative time frame rather than a limitation period, and that allegations about export remittances were not put to the taxpayer before enforcement, leading to an order directing unblocking of the account. Articles Goods and Services Tax - GST Sat, 06 Aug 2022 09:31:53 +0530 https://www.taxtmi.com/article/detailed?id=10584