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.
The Supreme Court on Tuesday said 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 .
GST should be citizen-friendly, provisional attachment draconian: Supreme Court
The Supreme Court on Wednesday said the taxman cannot see all businesses as fraudulent, as it made sharp observations against the manner in which Goods and Services Tax was implemented by tax authorities.
| 8 April 2021 8:03 AM GMT
NEW DELHI: The Supreme Court on Wednesday said the taxman cannot see all businesses as fraudulent, as it made sharp observations against the manner in which Goods and Services Tax was implemented by tax authorities.
A bench comprising Justices D.Y. Chandrachud and M.R. Shah said: The Parliament had intended the GST to be a citizen-friendly tax structure. the purpose of the Act is lost in the manner in which it is enforced in our country.
GST नागरिक हितैषी होना चाहिए : सुप्रीम कोर्ट samaylive.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from samaylive.com Daily Mail and Mail on Sunday newspapers.
GST should be citizen-friendly, provisional attachment draconian: SC
By IANS |
4 Views
Temp GST compensation retention isn t diversion of cess: Fin Min sources. Image Source: IANS News
New Delhi, April 7 : The Supreme Court on Wednesday said the taxman cannot see all businesses as fraudulent, as it made sharp observations against the manner in which Goods and Services Tax was implemented by tax authorities.
A bench comprising Justices D.Y. Chandrachud and M.R. Shah said: The Parliament had intended the GST to be a citizen-friendly tax structure. the purpose of the Act is lost in the manner in which it is enforced in our country.