"The Parliament had intended the GST to be a citizen-friendly tax structure. The purpose of the Act is lost by the manner in which tax law is enforced in our country ", observed Justice DY Chandrachud on Tuesday.
The bench also pulled up the respondent-authorities in the instant case over the stand that providing an opportunity for hearing in connection with an order of attachment was a discretion-"How can you file such a counter-affidavit? The rules say that the assessee will be given an opportunity for filing objections and of a hearing!"
"This is a draconian law. It needs to be structured. The tax authorities have to abide by the mandate of the law, the letter and the spirit of the law. This is a very important issue. That is why we are taking this up, because once we laid down the law, it applies to the entire country", said Justice Chandrachud.