Provisional attachment to protect revenue in certain cases
Section 77
Bill
DEMANDS AND RECOVERY
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
77. Provisional attachment to protect revenue in certain cases
(1) Where during the pendency of any proceedings under section 60, 61, 62 , 66, 67 or 79 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
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