Petition discussing conditions stipulated in Section 83 of the HPGST Act

Last updated: 05 May 2021

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Quick Summary

This Supreme Court case examines the conditions and scope of power for provisional attachment of assets, including bank accounts, under Section 83 of the Himachal Pradesh Goods and Services Tax (HPGST) Act. The court aims to balance the need to protect government revenue with ensuring fair treatment and safeguards for citizens against arbitrary use of such powers by tax authorities.

Court :
Supreme Court of India

Brief :
This appeal raises significant issues of public importance, engaging as it does, the interface between citizens and their businesses with the fiscal administration. Legislation enacted for the levy of goods and services tax confers a power on the taxation authorities to impose a provisional attachment on the properties of the assessee, including bank accounts. The legislation in Himachal Pradesh, which comes up for interpretation in the present case, has conferred the power on the Commissioner to order provisional attachment of the property of the assessee, subject to the formation of an opinion that such attachment is necessary in the interest of protecting the government revenue. What specifically, is the ambit of this power?

Citation :
Civil Appeal No 1155 of 2021

Daily Limit Reached