GST evasion: CBIC asks field offices to exercise max caution, prudence in property attachment

The CBIC has directed its field offices to exercise utmost prudence and maximum caution in attachment of property of a taxpayer and said that such a remedy can be considered in cases involving GST evasion, fake invoicing and delay of more than three months in depositing tax collected. The Central Board of Indirect Taxes and Customs (CBIC) has come out with guidelines for provisional attachment of…