The Supreme Court on Tuesday said the rule of law in a constitutional framework is fulfilled when law is substantively fair, procedurally fair and applied in a fair manner, as it held that the power to order a provisional attachment of .
Power to order provisional attachment of property, bank account draconian in nature, says SC
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Last Updated: Apr 20, 2021, 07:44 PM IST
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A bench of Justices D Y Chandrachud and M R Shah said the exercise of the power for ordering a provisional attachment must be preceded by the formation of an opinion by the Commissioner that it is necessary so to do for the purpose of protecting the interest of the government revenue.
The Supreme Court Tuesday said the power to order a provisional attachment of the property including bank account of the taxable person is draconian in nature and must be based on tangible material. A bench of Justices D Y Chandrachud and M R Shah said the exercise of the power for ordering a provisional attachment must be preceded by the formation of an opinion by the Commissioner that it is necessary so to do for the purpose of protecting the interest of the government revenue.
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The Supreme Court has held that the power of provisional attachment under GST laws must be strictly construed, being a draconian power, and that the same should be exercised only on the basis of tangible material.
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, the Supreme Court observed while interpreting Section 83 of the Himachal Pradesh Goods and Service Tax Act.
The bench comprising Justices DY Chandrachud and MR Shah, while allowing an appeal against a judgment of Himachal Pradesh High Court observed that, the exercise of unguided discretion cannot be permissible because it will leave citizens and their legitimate business activities to the peril of arbitrary power.
Notice to HP University VC over his appointment
By IANS |
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Himachal Pradesh High Court.. Image Source: IANS News
Shimla, April 19 : The Himachal Pradesh High Court on Monday issued a notice to the Principal Secretary to Governor-cum-Chancellor of Himachal Pradesh University and its Vice-Chancellor Sikander Kumar in a petition demanding to quash the latter s appointment.
A division bench of Chief Justice L. Narayana Swamy and Justice Anoop Chitkara passed the order on the petition of Dharam Pal Singh, who alleged that the appointment was not made in accordance with the University Grants Commission (UGC) Regulations of 2010.
As per the rules, a person who will be appointed as the Vice-Chancellor must have an experience of 10 years as a university professor or 10 years of experience in an equivalent position.
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