The Goods and Services Tax (GST) department commissioner has the power to provisionally attach a GST registered taxpayer's property, including the bank account for reasons such as searches, seizures and investigations related to tax evasion or fraud.

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By the term attach, it refers to temporarily stopping the owner of the said asset (property, bank account, etc) to use it.

Rule 159 of Central GST Rules, 2017, empowers the tax commissioner for such seizures even if the individual is undergoing investigation and has not been found guilty. What is provisional attachment of assets by the GST Department; what are the reasons your bank account can be attached; and what legal remedies can y

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