Assessee's bank account cannot be blocked without complying the provisions embedded u/s 83 of the CGST Act
Last updated: 03 August 2022
Court :
Delhi High Court
Brief :
The Hon'ble High Court, New Delhi in the matter of M/s Zuric Traders v The Commissioner, Customs and Central Excise, Delhi and Anr [W.P.(C) 13911/2021 dated July 15, 2022] quashed the letter issued by the Revenue department for blocking assessee's bank account as it does not comply with the perquisites embedded under Section 83 of the Central Goods and Services Tax Act 2017 ("the CGST Act").
Citation :
W.P.(C) 13911/2021 dated July 15, 2022
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Bimal Jain
Published in GST
Views : 262
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