GST law: Taxman must not proceed to attach property in haste

The SC's ruling comes at a time when the government is showcasing the recent months' surge in GST collections as proof of effective anti-evasion steps. Earlier, during the hearing of the case, the apex court noted that “Parliament had aimed to give the GST as a citizen-friendly tax structure”.
The Supreme Court on Tuesday ruled that the power to order a provisional attachment of property, including a bank account, of an assessee under the GST law is “draconian in nature” and cannot be used as an “unguided subjective discretion” of the tax authorities.