Executive summary of historical judgement of honourable Supreme Court on provisional attachment u/s 83 of CGST Act wherein while setting aside judgement of Himachal Pradesh High Court, Justice Dr Dhananjaya Y Chandrachud, J remarked "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" . #pdf
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