SC explains law Provisional attachment (Bank Account) power under GST law draconian

Supreme Court explains law Provisional attachment (Bank Account) power under GST law draconian

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

Civil Appeal No 1155 of 2021 (Arising out of SLP(C) No 1688 of 2021)

M/s Radha Krishan Industries .... Appellant

Versus

State of Himachal Pradesh & Ors. .... Respondents

J U D G M E N T 

Dr Dhananjaya Y Chandrachud, J

Factual Background

1. Submissions

B.1 Maintainability of the writ petition before the High Court

B.2 Challenge on merits: improper invocation of Section 83

1. Legal Position

C.1 Maintainability of writ petition before the High Court

C.2 Provisional Attachment

C.3 Delegation of authority under CGST Act

1. Analysis
2. Summary of findings
   

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