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The Supreme Court has made a big comment about the Goods and Services Tax (GST) in the country. Expressing displeasure over the way GST is implemented, the court said that Parliament intended that GST be a citizen-friendly tax, but the way it is being implemented across the country is ending its purpose. The apex court also said that the taxman cannot call every businessman a fraudster.
During the hearing of the petition challenging a provision of Himachal Pradesh GST, the Supreme Court made the said remark. Justice DY Chandrachud of the Supreme Court said that the Parliament intended to have a GST citizen-friendly tax structure. But the way it is being implemented across the country, its purpose is over. The Supreme Court expressed displeasure over the way GST was implemented and said that the taxman cannot call every businessman a fraudster.
The provision of the Himachal Pradesh GST Act 2017 has been challenged in the Supreme Court which states that the officer can seize the property, including the back account, if the case is pending while the proceedings are pending. Section-83 of the GST Act provides that if a matter is pending and the Commissioner considers that it is necessary to protect the interest of the revenue of the government, then the property and bank account of the concerned party (whose tax is the case), etc. Can be attached.
The Supreme Court expressed displeasure over the way GST was implemented and said that the taxman cannot call every businessman a fraudster. The structure of GST that Parliament created was made citizen-friendly but the way it is being implemented has deviated from its purpose. Section-83 of the Himachal Pradesh GST Act has been challenged in the Supreme Court. The Supreme Court has reserved the verdict after the hearing.
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