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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 SECTIONS Last Updated: Apr 20, 2021, 07:44 PM IST Share Synopsis 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 pradeshSupreme courtRadha krishan industriesService taxHimachal pradesh high courtSupreme court tuesdayJusticesdy chandrachudJoint commissionerState taxesHimachal pradesh goodsService tax actService tax rulesProvisional attachmentஇமாச்சல் பிரதேஷ்உச்ச நீதிமன்றம்ராதா கிருஷன் தொழில்கள்

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

Share This - x 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 pradeshSupreme courtHigh court under articleRadha krishan industriesApex courtService taxHimachal pradesh high courtHigh courtHimachal pradesh goodsService tax actService tax rulesJoint commissionerRovisional attachment powersஇமாச்சல் பிரதேஷ்உச்ச நீதிமன்றம்உயர் நீதிமன்றம் கீழ் கட்டுரை

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livelaw.in - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from livelaw.in Daily Mail and Mail on Sunday newspapers.

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