Power under GST law to order provisional attachment 'draconian': Supreme Court
The Supreme Court said, on Tuesday, that the rule of law in a constitutional framework is fulfilled when law is substantively fair
| 21 April 2021 2:19 AM GMT
NEW DELHI: The Supreme Court said, on Tuesday, that the rule of law in a constitutional framework is fulfilled when law is substantively fair, procedurally fair and applied in a fair manner, as it held that the power to order a provisional attachment of property, including a bank account, of a taxable person, under the GST law is "draconian in nature".
The top Court emphasised that this power of attachment can't be used as an "unguided discretion" by the authorities.