सुप्रीम कोर्ट: जीएसटी कानून के तहत बैंक खाते, संपत्ति जब्ती का आदेश कठोर फैसला

 

सुप्रीम कोर्ट ने मंगलवार को कहा कि वस्तु एवं सेवा कर (जीएसटी) कानून के तहत किसी व्यक्ति के बैंक खाते व संपत्ति को जब्त करने का आदेश देना कठोर फैसला है। शीर्ष अदालत ने कहा है कि प्राधिकरण इसका इस्तेमाल अनियंत्रित तरीके से नहीं कर सकता।

जस्टिस डीवाई चंद्रचूड़ और जस्टिस एमआर शाह की पीठ ने कहा कि कार्यवाही लंबित होने के दौरान अस्थायी रूप से संपत्ति आदि की जब्ती का मतलब यह है कि अंतिम देय राशि को लेकर अंतिम निर्णय नहीं लिया गया है। ऐसे में अस्थायी रूप से जब्ती, कानून में दी गई प्रक्रिया व शर्तों के अनुरूप ही होनी चाहिए। सुप्रीम कोर्ट ने राधाकृष्ण इंडस्ट्रीज द्वारा हिमाचल प्रदेश के फैसले के खिलाफ दायर याचिका पर प्रदेश के जीएसटी अधिनियम की धारा-83 की व्याख्या करते हुए ये बातें कहीं। शीर्ष अदालत ने अपने आदेश में कहा कि कमिश्नर को इस बात का हमेशा ख्याल रखना चाहिए कि इस तरह के प्रावधान लोगों की संपत्ति पर पूर्वव्यापी हमला करने के लिए नहीं है। यह तब किया जाना चाहिए, जब राजस्व के हितों की रक्षा के लिए ऐसा करना बेहद आवश्यक हो।

इससे पहले हाईकोर्ट ने अथॉरिटी द्वारा अस्थायी रूप से संपत्ति जब्त करने के निर्णय के खिलाफ राधाकृष्ण इंडस्ट्रीज की रिट याचिका खारिज कर दी थी। कंपनी पर 5.03 करोड़ रुपये की देनदारी थी। सुप्रीम कोर्ट में याचिका दायर कर राधाकृष्ण इंडस्ट्रीज ने कहा था कि धारा-83 के तहत जब्ती की कार्रवाई का प्रावधान बेरहम व कठोर है। इससे पहले सात अप्रैल को फैसला सुरक्षित रखते हुए सुप्रीम कोर्ट ने कहा था कि संसद की मंशा थी कि जीएसटी नागरिकों के अनुकूल कर ढांचा हो लेकिन जिस तरह से इसे देश भर में लागू किया जा रहा है, वह इसके उद्देश्य को खत्म कर रहा है।

Source: https://www.amarujala.com/india-news/supreme-court-says-bank-account-property-confiscation-order-harsh-decision-under-gst-law

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