https://www.taxtmi.com/article/detailed?id=10788 Provisional attachment under amended Section 83 permits the Commissioner, by written order, to attach any property including bank accounts during specified GST proceedings when he forms an opinion that attachment is necessary to protect Government revenue; Rule 159 requires a prescribed written order identifying attached property, communication to banks and authorities, provision for objections in a prescribed form, an opportunity of being heard, and release by a reasoned order. The Supreme Court mandates that the Commissioner's opinion be based on tangible material and that procedural safeguards be strictly observed. en-us Fri, 04 Nov 2022 08:55:46 +0530 Fri, 04 Nov 2022 08:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10788 Provisional attachment under amended Section 83 permits the Commissioner, by written order, to attach any property including bank accounts during specified GST proceedings when he forms an opinion that attachment is necessary to protect Government revenue; Rule 159 requires a prescribed written order identifying attached property, communication to banks and authorities, provision for objections in a prescribed form, an opportunity of being heard, and release by a reasoned order. The Supreme Court mandates that the Commissioner's opinion be based on tangible material and that procedural safeguards be strictly observed. Articles Goods and Services Tax - GST Fri, 04 Nov 2022 08:55:46 +0530 https://www.taxtmi.com/article/detailed?id=10788