The CBIC has given direction to its officers to take utmost caution in cases of attachment of property. It said that such remedy can be exercised when there is GST evasion, fake invoicing and delay of more than three months in depositing tax collected. The CBIC said, “It is reiterated that the power of provisional attachment must not be exercised in a routine/mechanical manner … The remedy of attachment being, by its very nature, extraordinary, has to be resorted to with utmost circumspection and with maximum care and caution.” The provisional attachment would be valid for one year. It also mentions that provisional attachment should be to such extent which is enough to protect the interest of the revenue.
GST evasion: CBIC asks field offices to exercise maximum caution, prudence in property attachment
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