GST should be citizen-friendly, provisional attachment draconian: SC

The Supreme Court on Wednesday said the taxman cannot see all businesses as fraudulent, as it made sharp observations against the manner in which Goods and Services Tax was implemented by tax authorities.   A bench comprising Justices D.Y. Chandrachud and M.R. Shah said: "The Parliament had intended the GST to be a citizen-friendly tax structure... the purpose of the Act is lost in the manner…