Supreme Court · 2021 INSC 266 · Decided 20 April 2021
M/S Radha Krishan Industries v. State of Himachal Pradesh & ORS.
- Court
- Supreme Court of India
- Citation
- 2021 INSC 266 · [2021] 3 S.C.R. 406
- Case number
- CIVIL APPEAL No. 1155/2021
- Decided
- 20 April 2021
- Bench
- D.Y. CHANDRACHUD, M.R. SHAH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Himachal Pradesh Goods and Service Tax Act, 2017: s. 83 - Power of the Commissioner to order provisional attachment of the property of the assessee - Interpretation of - On facts, case of GST fraud initiated against appellant's supplier - During issuance of orders by the Joint Commissioner u/s 83 for provisional attachment of the appellant's receivables from its customers - Writ petition under/Art. 226 challenging orders of provisional attachment - Dismissed by the High Court holding that there was an
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