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Supreme Court halts property seizure for GST dues

Supreme Court halts property seizure for GST dues
The ruling will come as a relief to small businesses that have been locked in disputes with revenue authorities over arbitrary reckoning of dues and precipitate action
The Supreme Court has ruled that revenue authorities cannot provisionally attach citizens’ property using “draconian” provisions of the Goods and Service Tax (GST) legislation except in extraordinary circumstances when there is a “dire necessity” to protect the revenue interests of the State.
The ruling handed down Tuesday by a bench comprising Justice D.Y. Chandrachud and M.R. Shah will come as a huge relief to small businesses that have been locked in disputes with revenue authorities over arbitrary reckoning of dues and precipitate action. ....

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Apex Court calls provisional attachment under GST 'Draconian'

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. ....

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Power to order provisional attachment of property, bank account draconian in nature, says SC

Power to order provisional attachment of property, bank account draconian in nature, says SC
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Last Updated: Apr 20, 2021, 07:44 PM IST
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A bench of Justices D Y Chandrachud and M R Shah said the exercise of the power for ordering a provisional attachment must be preceded by the formation of an opinion by the Commissioner that it is necessary so to do for the purpose of protecting the interest of the government revenue.
The Supreme Court Tuesday said the power to order a provisional attachment of the property including bank account of the taxable person is draconian in nature and must be based on tangible material. A bench of Justices D Y Chandrachud and M R Shah said the exercise of the power for ordering a provisional attachment must be preceded by the formation of an opinion by the Commissioner that it is necessary so to do for the purpose of protecting the interest of the government revenue. ....

Himachal Pradesh , Supreme Court , Radha Krishan Industries , Service Tax , Himachal Pradesh High Court , Supreme Court Tuesday , Justicesdy Chandrachud , Joint Commissioner , State Taxes , Himachal Pradesh Goods , Service Tax Act , Service Tax Rules , Provisional Attachment , இமாச்சல் பிரதேஷ் , உச்ச நீதிமன்றம் , ராதா கிருஷன் தொழில்கள் , சேவை வரி , இமாச்சல் பிரதேஷ் உயர் நீதிமன்றம் , உச்ச நீதிமன்றம் செவ்வாய் , கூட்டு ஆணையர் , நிலை வரி , இமாச்சல் பிரதேஷ் பொருட்கள் , சேவை வரி நாடகம் , சேவை வரி விதிகள் , தற்காலிக இணைப்பு ,

GST - Provisional Attachment Power 'Draconian'; Not Intended To Authorize Commissioners To Make Preemptive Strikes On Assessee's Property: Supreme Court

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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 ,

High Courts Weekly Roundup [Dec 28 – Jan 3]

High Courts Weekly Roundup [Dec 28 – Jan 3]
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