Provisional Attachment Power Draconian, Says Supreme Court

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, the Supreme Court said on April 20. In saying so, the apex court overturned the Himachal Pradesh High Court’s orde…