Rovisional Attachment Powers News Today : Breaking News, Live Updates & Top Stories | Vimarsana

Share This -
x
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. ....

Himachal Pradesh , Supreme Court , High Court Under Article , Radha Krishan Industries , Apex Court , Service Tax , Himachal Pradesh High Court , High Court , Himachal Pradesh Goods , Service Tax Act , Service Tax Rules , Joint Commissioner , Rovisional Attachment Powers , இமாச்சல் பிரதேஷ் , உச்ச நீதிமன்றம் , உயர் நீதிமன்றம் கீழ் கட்டுரை , ராதா கிருஷன் தொழில்கள் , உச்சம் நீதிமன்றம் , சேவை வரி , இமாச்சல் பிரதேஷ் உயர் நீதிமன்றம் , உயர் நீதிமன்றம் , இமாச்சல் பிரதேஷ் பொருட்கள் , சேவை வரி நாடகம் , சேவை வரி விதிகள் , கூட்டு ஆணையர் ,