SC: Power of provisional attachment under GST is draconian
Last updated: 28 April 2021
Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court of India in M/S Radha Krishan Industries v. the State of HP (Civil Appeal No 1155 of 2021 dated April 20, 2021) set aside the judgment passed by the Hon'ble Himachal Pradesh High Court ('HP High Court') and the orders of provisional attachment passed by the Joint commissioner. Held that, the power to order a provisional attachment of the property of the taxable person including a bank account is draconian in nature and the conditions which are prescribed by the statute for a valid exercise of the power must be strictly fulfilled.
Citation :
Civil Appeal No 1155 of 2021 dated April 20, 2021
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Bimal Jain
Published in GST
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