5 Key Points about Provisional Attachment of Property under GST

By | November 20, 2018
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(Last Updated On: November 20, 2018)

5 Key Points about Provisional Attachment of Property under GST

Video Tutorial by CA Satbir Singh

Key Point No 1

Any person whose property is attached may, within 7 days of attachment order, file an application for restoration of provisional attachment to the effect that the property attached was or is not liable to attachment.

Key Point No 2

Restoration of Provisional Attachment can be initiated suo moto by the Tax Official or the taxpayer can file an application for Restoration of Provisional Attachment within 7 days of attachment order.

Key Point No 3

The provisional attachment of property of taxable person shall be executed by the Commissioner.
The Commissioner may also provisional  attach/seize bank accounts of such persons, if it is in the interest of revenue.

Key Point No 4

Such provisional attachment would be valid for one year from the date of the order made by the Commissioner in FORM GST DRC-22.

Key Point No 5

Attachment to be done before conclusion of proceedings, if Commissioner is of the opinion that there is risk of recovery and to protect interest of revenue.

Refer ” Detailed Video on Provisional Attachment of Property under GST

In this Video you will get answer of following Questions :-
  • When can provisional attachment of property be done under CGST Act?
  • What needs to done for provisional attachment of property under CGST Act?
  • How to apply for restoration of provisional attachment on GST Portal ?
  • How can provisionally attached property be released?
  • How to check orders for restoration of provisional attachment on GST Portal ?
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