In India, In the current hierarchy of tax litigation, the disputes are addressed at the first level by a tax officer, the appeal against which is determined by another tax officer, albeit a senior one. The second appeal lies before a quasi-judicial tribunal, against whose orders further appeals...

In the Goods and Services Tax (GST) laws, the tax-administration is entrusted with the power to effect ‘provisional attachment to protect revenue in certain cases’ wherein “any property, including bank account” can be attached provisionally by the tax-administration during the pendency...