Download SC Judgement on Sec 83 Provisional Attachment PDF

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This document contains the Supreme Court of India's judgement on provisional attachment under Section 83 of the CGST/SGST Act. It details a case involving M/s Radha Krishan Industries and the State of Himachal Pradesh, focusing on the legality and procedure of provisional attachment of receivables. The judgement clarifies the conditions under which such attachments can be made and the procedural safeguards required. This is a crucial read for businesses and legal professionals dealing with tax litigation and provisional attachment orders.

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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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Submitted by pradeep goyal · Posted 22 April 2021 · Other files by pradeep goyal · Report

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