Instructions regarding provisional attachment of property under Section 73C of the Finance Act, 1994

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Delhi, the 27^th July, 2016. To All Principal Chief Commissioners of Central Excise and Service Tax/ Customs All Chief Commissioners, Central Excise and Service Tax / Customs. Principal Directors General of Goods & Service Tax/ Systems/ Central Excise Intelligence. Director General of Audit/ Tax Payer Services All Principal Commissioners/ Commi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... a detailed analysis of the legal provisions, observed, inter- alia, that the order directing attachment of the property without waiting for a reply to the show cause notice, and without giving any opportunity and without giving any notice, was in gross violation of Rule 3 of the Rules of 2008 read with paragraph 2 (iii) of the Circular dated 1 ^st July, 2008. It was mandatory for the authority to....