Attachment cannot be at the cost of right to carry on Business/profession

Sri Marg Human Resources Pvt. Ltd. Vs Principal Additional Director General (Madras High Court) In the present case, Petitioner submits that Section 67 of CGST cannot be against the future receivables and prays for lifting of the impugned attachment, pending issuance of SCN and determination of tax liability. Madras High court held that attachment proceedings cannot be at the cost of right of provision under Article 19(1)(g) of the Constitution which provides right to practise any profession, or to carry on any occupation, trade or business. The petitioner has already discharged 27% of the pro...