Transitional_Provisions
Section 167 : Amount of CENVAT credit carried forward in a return to be allowed as input tax credit – Transitional Provisions
June 10, 2017
Transitional_Provisions
Section 168 : Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations – Transitional Provisions
June 10, 2017

Section 77 : Provisional attachment to protect revenue in certain cases – Demands And Recovery

Demands_And_Recovery

Provisional attachment to protect revenue in certain cases – Demands And Recovery

(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 may by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such a manner as may be prescribed.

(2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).

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