GST evasion: CBIC asks field offices to exercise maximum caution, prudence in property attachment SECTIONS Last Updated: Mar 08, 2021, 09:42 AM IST Share Synopsis In the guidelines the CBIC listed out types of cases where provisional attachment can be considered to be resorted to subject to specific facts of the case. Getty Images Representative Image 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.