Power of provisional attachment under GST is draconian in nature: SC

Radha Krishan Industries Vs State of Himachal Pradesh (Supreme Court) SC explains law for provisional attachment of Bank Account under GST This Appeal was filed against the judgment and order of the Hon’ble Himachal Pradesh High Court (HP HC) wherein, the Court dismissed the writ petition challenging orders of provisional attachment on the ground that an alternate and efficacious remedy is available to the Appellant and held that when a statutory forum of appeal exists, an appeal should not be entertained ignoring the statutory dispensation. The Appellant challenged the orders of provisional...