Provisional attachment to protect revenue in certain cases

Section 58 – Draft-Bills-Reports – DEMANDS AND RECOVERY – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 58 – 58. Provisional attachment to protect revenue in certain cases (1) Where during the pendency of any proceedings under section 46, section 47, section 48 or section 51, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may by order in writing attach provisionally any pro

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