The Supreme Court on Tuesday slammed the manner in which the Goods and Services Tax was being enforced by tax authorities and observed that the taxman cannot see all businesses as being fraudulent.The Parliament had aimed to give the GST a citizen-friendly tax structure. But, the purpose of the Act is lost by the manner of enforcement in our country, Justice DY Chandrachud observed.The bench of Justice Chandrachud and MR Shah was hearing a plea against powers of provisional attachment under the Himachal Pradesh GST Act. The plea was filed by Radha Krishna Industries, alleging that power of attachment under Sec 83 is draconian.