Apex Court calls provisional attachment under GST ‘Draconian’ April 20, 2021 × 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.