Strict fulfilment of the conditions prescribed under the GST statute is essential, before ordering for provisional attachment of the property

A Division bench of the Hon’ble Supreme Court of India in Radha Krishan Industries v. State of Himachal Pradesh (Civil Appeal No. 1155 of 2021), while deciding whether the orders of provisional attachment issued by Joint Commissioner of State Taxes and Excise, Parwanoo against the appellant were in consonance with the conditions stipulated in Section […]