PROVISIONAL ATTACHMENT UNDER GST- DOCTRINE OF PROPORTIONALITY
Shubham Budhiraja [1] WHETHER WRIT PETITION MAINTAINABLE AGAINST ORDER OF PROVISIONAL ATTACHMENT YES, if order is without application of mind or against principle of natural justice or without jurisdiction WHETHER ORDER OF PROVISIONAL ATTACHMENT CAN BE USED TO GET SPEEDY RECOVERY OF STATE REVENUE? NO , Provisional attachment is based on Proportionality doctrine The GST Fraud case initiated against GM Power-tech for issuances of fake invoices to various companies including M/S Radha Krishnan (Appellant). The joint commissioner thereafter in exercise of its delegate powers issued Notice under Section 83 for provisional attachment of bank account of appellant which was challenged by appellant before HC in Writ petition which was dismissed due to availability of alternative remedy in GST Act. The Supreme Court held that exercise of power by Joint Commissioner under Section 83 provisional attachment was in violation to pro