Provisional attachment - We are unable to accept the contention ...

Court Rules Section 83 Can't Be Used Against Appellant Due to Separate Proceedings Against GM Powertech.

April 21, 2021

Case Laws GST SC

Provisional attachment - We are unable to accept the contention of the respondent that merely because proceedings were pending/concluded against another taxable entity, that is GM Powertech, the powers of Sections 83 could also be attracted against the appellant. This interpretation would be an expansion of a draconian power such as that contained in Section 83, which must necessarily be interpreted restrictively. - SC

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Provisional attachment - We are unable to accept the contention ...

Court Rules Section 83 Can't Be Used Against Appellant Due to Separate Proceedings Against GM Powertech.

April 21, 2021

Case Laws GST SC

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