https://www.taxtmi.com/article/detailed?id=16749 Provisional attachment under the GST law enables the Commissioner, after initiation of specified proceedings, to attach property including a bank account where necessary to protect Government revenue. The measure is preventive and intended to preserve assets against dissipation, but it is drastic and must rest on an independent, reasoned opinion based on tangible material. High Court review may be invoked where the attachment is without jurisdiction, excessive, disproportionate, or unsupported by recorded reasons. The provision secures assets but does not itself authorise appropriation or recovery before the tax liability becomes recoverable under the statutory recovery process. en-us Thu, 25 Jun 2026 08:28:29 +0530 Thu, 25 Jun 2026 08:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16749 Provisional attachment under the GST law enables the Commissioner, after initiation of specified proceedings, to attach property including a bank account where necessary to protect Government revenue. The measure is preventive and intended to preserve assets against dissipation, but it is drastic and must rest on an independent, reasoned opinion based on tangible material. High Court review may be invoked where the attachment is without jurisdiction, excessive, disproportionate, or unsupported by recorded reasons. The provision secures assets but does not itself authorise appropriation or recovery before the tax liability becomes recoverable under the statutory recovery process. Articles Goods and Services Tax - GST Thu, 25 Jun 2026 08:28:29 +0530 https://www.taxtmi.com/article/detailed?id=16749