https://www.taxtmi.com/highlights?id=57684 Provisional attachment - We are unable to accept the contention of the respondent that merely because proceedings were pending/concluded against another taxable entity, that is GM Powertech, the powers of Sections 83 could also be attracted against the appellant. This interpretation would be an expansion of a draconian power such as that contained in Section 83, which must necessarily be interpreted restrictively. - SC en-us Wed, 21 Apr 2021 22:41:09 +0530 Wed, 21 Apr 2021 22:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57684 Provisional attachment - We are unable to accept the contention of the respondent that merely because proceedings were pending/concluded against another taxable entity, that is GM Powertech, the powers of Sections 83 could also be attracted against the appellant. This interpretation would be an expansion of a draconian power such as that contained in Section 83, which must necessarily be interpreted restrictively. - SC Highlights GST Wed, 21 Apr 2021 22:41:09 +0530 https://www.taxtmi.com/highlights?id=57684