The Telangana High Court has opined that the Preventive Wing of the CGST and DGGI Wing of the CGST shall forward all their investigation carried out as against the petitioner and inter-related...
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Apex Court calls provisional attachment under GST ‘Draconian’
April 20, 2021
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Conditions prescribed by the statute for a valid exercise of the power must be strictly fulfilled, says SC
The Supreme Court on Tuesday came down hard on the GST (Goods & Services Tax) Department by terming the provisional attachment under GST law as ‘draconian’.
“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,” a division bench of justices Dhananjaya Y Chandrachud and MR Shah said in its ruling while setting aside the orders of provisional attachment dated October 28, 2020 in the matter of Radha Krishan Industries.
Supreme court cracks the whip on GST Department
April 20, 2021
Calls provisional attachment under GST as ‘Draconian’
The Supreme Court on Tuesday came hard on GST (Goods & Services Tax) Department by terming provisional attachment under law as ‘draconian’.
“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,” a division bench of justices Dhananjaya Y Chandrachud and MR Shah said in its ruling while setting aside the orders of provisional attachment dated October 28, 2020 in the matter of Radhe Krishan Industries.