https://www.taxtmi.com/article/detailed?id=11810 Authority to provisionally attach property, including bank accounts, under Section 83 of the CGST Act vests exclusively with the Commissioner and is contingent on the Commissioner personally being satisfied that attachment is necessary to protect Government revenue; officers below Commissioner lack power to issue attachment orders. A Superintendent's directive freezing debits was invalid to the extent it effected an attachment, reflecting that Section 83's conditions and jurisdictional limits must be strictly observed. en-us Mon, 04 Sep 2023 13:48:15 +0530 Mon, 04 Sep 2023 13:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11810 Authority to provisionally attach property, including bank accounts, under Section 83 of the CGST Act vests exclusively with the Commissioner and is contingent on the Commissioner personally being satisfied that attachment is necessary to protect Government revenue; officers below Commissioner lack power to issue attachment orders. A Superintendent's directive freezing debits was invalid to the extent it effected an attachment, reflecting that Section 83's conditions and jurisdictional limits must be strictly observed. Articles Goods and Services Tax - GST Mon, 04 Sep 2023 13:48:15 +0530 https://www.taxtmi.com/article/detailed?id=11810