Armour-ing taxpayers: provisional attachment under Indian GST – part one

Over the past few months, the Supreme Court of India has been very active in laying down certain foundational principles of goods and services tax (GST) law. Through a series of landmark decisions, the apex court has clarified the scope of statutory powers, reinforced procedural safeguards, and ensured an even balance between the protection of the Department of Revenue’s interests and taxpayers’ r…