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.