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SC: GST Provision Allowing Revenue Department to Attach Property Draconian in Nature - (22 Apr 2021)

GOODS AND SERVICES TAX

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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