Section 74 of the Himachal Pradesh Goods and Service Tax Act, 2017

Section 74 of the Himachal Pradesh Goods and Service Tax Act, 2017 — the law in short

What the courts have decided on section 74 of the Himachal Pradesh Goods and Service Tax Act, 2017, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• Radha Krishan Industries v State of Himachal Pradesh Supreme CourtHelps taxpayer
  The department has provisionally attached my receivables. Can I go straight to the High Court, or must I appeal first?
  You can go to the High Court where no appeal lies and the statutory conditions have been breached. The Supreme Court held that a provisional attachment ordered by a Joint Commissioner acting as the Commissioner's delegate is not appealable, so the writ petition under Article 226 was maintainable and the High Court was wrong to dismiss it for alternative remedy. On the merits, the power of provisional attachment is draconian, the conditions must be strictly fulfilled, the opinion must rest on tangible material that the assessee is likely to defeat the demand, and the opportunity of being heard on objections is mandatory. The attachments were set aside.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.