SC: GST Provision Allowing Revenue Department to Attach Property Draconian in Nature - 22.04.2021

Supreme Court has stated that the provision under the Goods and Services tax regime that allows the revenue department to provisionally attach property, including bank accounts, of a taxpayer is draconian in nature, and before this power is exercised, conditions prescribed under the law must be strictly fulfilled.

Tags : Supreme Court GST Provision

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