DGGI communication to Bank to freeze bank account of assessee not a valid provisional attachment order

DGGI communication to Bank to freeze bank account of assessee not a valid provisional attachment order https://www.taxtmi.com/article/detailed?id=11727 Communications directing a bank or customers to withhold payments are not valid provisional attachments because they were not issued in the prescribed Form DRC-22 and lacked file notations demonstrating necessity; only orders issued by the Commissioner in the statutory form and supported by records of necessity can provisionally attach assets, including bank accounts, to protect revenue during an ITC investigation. en-us Mon, 14 Aug 2023 16:49:12 +0530 Mon, 14 Aug 2023 16:49:12 +0530 TaxTMI RSS Generator DGGI communication to Bank to freeze bank account of assessee not a valid provisional attachment order https://www.taxtmi.com/article/detailed?id=11727 Communications directing a bank or customers to withhold payments are not valid provisional attachments because they were not issued in the prescribed Form DRC-22 and lacked file notations demonstrating necessity; only orders issued by the Commissioner in the statutory form and supported by records of necessity can provisionally attach assets, including bank accounts, to protect revenue during an ITC investigation. Articles Goods and Services Tax - GST Mon, 14 Aug 2023 16:49:12 +0530 https://www.taxtmi.com/article/detailed?id=11727