{"id":19767,"date":"2021-04-08T12:44:26","date_gmt":"2021-04-08T07:14:26","guid":{"rendered":"https:\/\/plyinsight.com\/?p=19767"},"modified":"2021-08-31T16:26:13","modified_gmt":"2021-08-31T10:56:13","slug":"gst-no-longer-citizen-friendly-says-supreme-court","status":"publish","type":"post","link":"https:\/\/plyinsight.com\/hi\/gst-no-longer-citizen-friendly-says-supreme-court\/","title":{"rendered":"GST no longer citizen-friendly says Supreme Court"},"content":{"rendered":"<p>The Supreme Court on 06 April slammed the manner in which the Goods and Services Tax was being enforced by tax authorities and observed that the taxman cannot see all businesses as being fraudulent.<\/p>\n<p><strong>The Parliament had aimed to give the GST a citizen-friendly tax structure. But, the purpose of the Act is lost by the manner of enforcement in our country, Justice DY Chandrachud observed.<\/strong><\/p>\n<p>The bench of Justice Chandrachud and MR Shah was hearing a plea against powers of provisional attachment under the Himachal Pradesh GST Act. The plea was filed by Radha Krishna Industries, alleging that power of attachment under Sec 83 is draconian.<\/p>\n<p>Per the Sec 83 of the HP GST Act, during the pendency of tax proceedings, the department can attach any property (including bank accounts and accounts receivable). This is called Provisional Attachment. It is a protective measure used by the tax officers to ensure the satisfaction of a later judgement by the courts.<\/p>\n<p>The court further termed provisional attachment as \u2018draconian\u2019 and \u2018pre-emptive strike\u2019.<\/p>\n<p>\u201cTax authorities can&#8217;t start attaching assets unless there&#8217;s alienation, winding up or liquidation of assets,\u201d Justice Chandrachud added.<\/p>\n<p>The court observed that officers must strike out a balance between protecting government revenue and allowing genuine businesses to operate.<\/p>\n<p>On Tuesday, SC concluded the hearing after listening to the arguments of both sides and reserved its judgment on the issue.<\/p>\n<hr \/>\n<h3 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u093e\u0917\u0930\u093f\u0915 \u0905\u0928\u0942\u0915\u0942\u0932 \u0928\u0939\u0940\u0902 \u0930\u0939\u093e <\/strong><strong>&#8211; \u0938\u0941\u092a\u094d\u0930\u0940\u092e\u0915\u094b\u0930\u094d\u091f<\/strong><\/span><\/h3>\n<hr \/>\n<p>\u0938\u0941\u092a\u094d\u0930\u0940\u092e \u0915\u094b\u0930\u094d\u091f \u0928\u0947 06 \u0905\u092a\u094d\u0930\u0947\u0932 \u0915\u094b \u091f\u0948\u0915\u094d\u0938 \u0905\u0927\u093f\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930(\u091c\u0940\u090f\u0938\u091f\u0940) \u0932\u093e\u0917\u0942 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0924\u0930\u0940\u0915\u0947 \u0915\u094b \u0917\u0932\u0924 \u0920\u0939\u0930\u093e\u0924\u0947 \u0939\u0941\u090f \u0928\u093e\u0930\u093e\u091c\u0917\u0940 \u091c\u0924\u093e\u0908 \u0914\u0930 \u0915\u0939\u093e \u0915\u093f \u091f\u0948\u0915\u094d\u0938\u092e\u0948\u0928 \u0939\u0930 \u092c\u093f\u095b\u0928\u0947\u0938\u092e\u0948\u0928 \u0915\u094b \u0927\u094b\u0916\u0947\u092c\u093e\u091c \u0928\u0939\u0940\u0902 \u0915\u0939 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\u092c\u0948\u0902\u0915 \u0905\u0915\u093e\u0909\u0902\u091f \u0906\u0926\u093f \u0905\u091f\u0948\u091a \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n<hr \/>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-17693\" src=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Tajpuria.png\" alt=\"Tajpuria\" width=\"98\" height=\"56\" srcset=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Tajpuria.png 814w, https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Tajpuria-300x172.png 300w, https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Tajpuria-768x440.png 768w\" sizes=\"auto, (max-width: 98px) 100vw, 98px\" \/> \u00a0<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-17660\" src=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Trikalp-Laminates.png\" alt=\"Trikalp Laminates\" width=\"63\" height=\"60\" srcset=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Trikalp-Laminates.png 512w, https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Trikalp-Laminates-300x286.png 300w\" sizes=\"auto, (max-width: 63px) 100vw, 63px\" \/> \u00a0<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-17692\" src=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Northern-Ply.png\" alt=\"Northern Ply\" width=\"144\" height=\"62\" srcset=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Northern-Ply.png 938w, https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Northern-Ply-300x130.png 300w, https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Northern-Ply-768x332.png 768w, https:\/\/plyinsight.com\/wp-content\/uploads\/2017\/08\/Northern-Ply-18x8.png 18w\" sizes=\"auto, (max-width: 144px) 100vw, 144px\" \/><\/p>","protected":false},"excerpt":{"rendered":"<p>The Supreme Court on 06 April slammed the manner in which the Goods and Services Tax was being enforced by tax authorities and observed that the taxman cannot see all businesses as being fraudulent. The Parliament had aimed to give the GST a citizen-friendly tax structure. But, the purpose of the Act is lost by [&hellip;]<\/p>","protected":false},"author":1,"featured_media":19774,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1116],"tags":[1087,102],"class_list":["post-19767","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-april-news-2021","tag-high-court","tag-supreme-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GST no longer citizen-friendly says Supreme Court - PLY INSIGHT<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/plyinsight.com\/hi\/gst-no-longer-citizen-friendly-says-supreme-court\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST no longer citizen-friendly says Supreme Court - PLY INSIGHT\" \/>\n<meta property=\"og:description\" content=\"The Supreme Court on 06 April slammed the manner in which the Goods and Services Tax was being enforced by tax authorities and observed that the taxman cannot see all businesses as being fraudulent. The Parliament had aimed to give the GST a citizen-friendly tax structure. But, the purpose of the Act is lost by [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/plyinsight.com\/hi\/gst-no-longer-citizen-friendly-says-supreme-court\/\" \/>\n<meta property=\"og:site_name\" content=\"PLY INSIGHT\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/PlyInsight\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-08T07:14:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-31T10:56:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2021\/04\/supreme-court-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ply Insight\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@PlyInsight\" \/>\n<meta name=\"twitter:site\" content=\"@PlyInsight\" \/>\n<meta name=\"twitter:label1\" content=\"\u0926\u094d\u0935\u093e\u0930\u093e \u0932\u093f\u0916\u093f\u0924\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ply Insight\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u0905\u0928\u0941\u092e\u093e\u0928\u093f\u0924 \u092a\u0922\u093c\u0928\u0947 \u0915\u093e \u0938\u092e\u092f\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 \u092e\u093f\u0928\u091f\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/plyinsight.com\/gst-no-longer-citizen-friendly-says-supreme-court\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/plyinsight.com\/gst-no-longer-citizen-friendly-says-supreme-court\/\"},\"author\":{\"name\":\"Ply Insight\",\"@id\":\"https:\/\/plyinsight.com\/#\/schema\/person\/6ea1320d09fd2eeae3e26f1ca82a53b5\"},\"headline\":\"GST no longer citizen-friendly says Supreme Court\",\"datePublished\":\"2021-04-08T07:14:26+00:00\",\"dateModified\":\"2021-08-31T10:56:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/plyinsight.com\/gst-no-longer-citizen-friendly-says-supreme-court\/\"},\"wordCount\":238,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/plyinsight.com\/gst-no-longer-citizen-friendly-says-supreme-court\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/plyinsight.com\/wp-content\/uploads\/2021\/04\/supreme-court-1.jpg\",\"keywords\":[\"high court\",\"Supreme Court\"],\"articleSection\":[\"April News 2021\"],\"inLanguage\":\"hi-IN\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/plyinsight.com\/gst-no-longer-citizen-friendly-says-supreme-court\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/plyinsight.com\/gst-no-longer-citizen-friendly-says-supreme-court\/\",\"url\":\"https:\/\/plyinsight.com\/gst-no-longer-citizen-friendly-says-supreme-court\/\",\"name\":\"GST no longer citizen-friendly says Supreme Court - 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The Parliament had aimed to give the GST a citizen-friendly tax structure. 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