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Bombay HC: Provisional Attachment Under GST Act to Protect Revenue Not Omnibus Power - (12 Feb 2020)

GOODS AND SERVICES TAX

Bombay High Court has held that the Provisional Attachment Power under Section 83 of the Central Goods and Services Act, 2017 is to be used in only limited circumstances and is not an omnibus power. The Court has observed that the legislature conferred power on the authorities to provisionally attach bank accounts to safeguard government revenue, but the same is within the well-defined ambit.

Tags : BOMBAY HIGH COURT   PROVISIONAL ATTACHMENT POWER  

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