May 9, 2021

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Provisional Attachment Power Draconian In Nature, Says Supreme Court

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Attachment Provisions Are Draconian, Supreme Court Says

The apex court said the high court erred in saying the petition isn’t maintainable. This, since under GST, the appellate authority can entertain appeals only against the orders of an adjudicating authority, and not the commissioner. So, the company had no other remedy but to come to the high court for relief. In saying so, the apex court set aside the provisional attachment order against Radha Krishan Industries.

The apex court didn’t stop there.

It went on to examine the provisional attachment provisions and noted that they’re draconian in nature. And that in the exercise of this power, any property belonging to the taxable person may be attached, including a bank account.

The Supreme Court laid down specific steps that must precede such an order:

Payaswini Upadhyay
2021-04-20 09:19:52

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