The Allahabad High Court has recently observed that the availability of an alternative remedy by itself does not divest the High Court of its power under Article 226 of the Constitution of India in an.
It is perhaps time for Parliament to help the apex court by suitably amending Article 32 after wide-ranging consultations, so that it is not flooded with direct petitions under Article 32 at the drop of a hat.
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.
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.