Power of provisional attachment under GST is draconian in nature. Strict procedure to be followed.

Brief summary of the case

Court: IN THE SUPREME COURT OF INDIA
Number: Civil Appeal No. 1155 of 2021
Petitioner: Radha Krishan Industries
Respondent: State of Himachal Pradesh
Date of decision: 20.04.2021
Judges: Honourable Dr Dhananjaya Y Chandrachud, J

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