https://www.taxtmi.com/article/detailed?id=11451 Provisional attachment under the CGST Act is a temporary measure to protect government revenue during pending proceedings and cannot be sustained for several years solely because a Show Cause Notice was issued belatedly; delay in issuing the SCN negates the provisional character of attachment and requires the Revenue to issue notice and finalize proceedings in a time bound manner. en-us Thu, 01 Jun 2023 22:13:32 +0530 Thu, 01 Jun 2023 22:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11451 Provisional attachment under the CGST Act is a temporary measure to protect government revenue during pending proceedings and cannot be sustained for several years solely because a Show Cause Notice was issued belatedly; delay in issuing the SCN negates the provisional character of attachment and requires the Revenue to issue notice and finalize proceedings in a time bound manner. Articles Goods and Services Tax - GST Thu, 01 Jun 2023 22:13:32 +0530 https://www.taxtmi.com/article/detailed?id=11451