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The Parliament had intended the GST to be a citizen-friendly tax structure. The purpose of the Act is lost by the manner in which tax law is enforced in our country , observed Justice DY Chandrachud on Tuesday.
The bench of Justices Chandrachud and M. R. Shah were dealing with contours of the power of provisional attachment of property, including bank accounts, to protect revenue, under the Himachal Pradesh GST Act, 2017. Section 83 of the said Act provides that where during the pendency of any proceedings under the Act, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person. ....

Himachal Pradesh , Justice Chandrachud , Supreme Court , Services Tax , Justices Chandrachud , Appellate Tribunal , Himachal Pradesh Goods , Services Tax Act , இமாச்சல் பிரதேஷ் , உச்ச நீதிமன்றம் , சேவைகள் வரி , மேல்முறையீடு தீர்ப்பாயம் , இமாச்சல் பிரதேஷ் பொருட்கள் , சேவைகள் வரி நாடகம் ,