Provisional GST Account Attachment Not Automatic; Limited to Specific Conditions u/s 83. Broad Use Restricted.

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Full Text of the Document

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....Provisional attachment of bank account of petitioner - Section 83 does not provide for an automatic extension to any other taxable person from an inquiry specifically launched against a taxable person under these provisions. - Only upon contingencies provided therein that the power under section 83 can be exercised. This power is to be used in only limited circumstances and it is not an omnibus power.....