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.