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Provisional Attachment of Property - A Special Power Under GST

Whenever any proceedings are initiated by the department under GST law it usually takes a considerable amount of time. Due to the pendency of any proceeding there can be delay in the earning of revenue of the government. Therefore, in order to protect the interests of the revenue during the pendency of any proceedings, the government has the power to provisionally attach any property of the taxpayer including his bank accounts........................ Read More