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Supreme Court of India

M/s Radha Krishan Industries v. State of Himachal Pradesh & Ors.

Neutral citation
Reported as [2021] 3 S.C.R. 406
Bench Dr Dhananjaya Y Chandrachud and M R Shah JJ.
Decided 20 April 2021

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

7 Supreme Court benches have cited this judgment.

What the Court ordered

For the above reasons, we allow the appeal and set aside the impugned judgment and order of the High Court dated 1 January 2021.

Judgment, page 64

From the headnote

Himachal Pradesh Goods and Service Tax Act, 2017: s. 83 – Power of the Commissioner to order provisional attachm ent of the property of the assessee – Interpretation of – On fact s, case of GST fraud initiated against appellant’s supplier – During t he course of proceedings, issuance of orders by the Joint Commiss ioner u/s 83 for provisional attachment of the appellant’s receiv ables from its customers – Writ petition under/Art. 226 challengin g orders of provisional attachment – Dismissed by the High Court holding that there was an alternative and efficacious remedy of an appeal u/s. 107 –

Authorities it was built on

Where later benches applied it

Of those, 1 relied on · 6 referred to

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