Issuance of orders of provisional attachment and restoration thereof on BO System

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..... achment/2021-22/B-1037, Mumbai Dt-29/03/2022 Internal Circular No. 7A of 2022 Subject- Issuance of orders of provisional attachment and restoration thereof on BO System. References 1. Internal Circular No. 12A of 2021 dated 17/08/2021. 2. Internal Circular No. 5A of 2022 dated 16.03.2022. The action of provisional attachment as laid down under section 83 of the GST Act(s) is .....

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..... hall be passed on BO system only. However, despite of said instructions the field officers are not issuing the DRC-22 and subsequent action in DRC-23 on BO system due to certain system glitches. These system issues have been resolved now. In addition to this, passing the orders and decisions on BO system will ensure accuracy in MIS reports -ASMT 5.1 and ASMT 5.2 and enable proper effective m .....

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