Assessee's bank account cannot be blocked without complying the provisions embedded u/s 83 of the CGST Act

Last updated: 03 August 2022

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The Delhi High Court has ruled that a taxpayer's bank account cannot be blocked without adhering to the requirements of Section 83 of the CGST Act. In the case of M/s Zuric Traders, the court found that the revenue department's letter to the bank lacked reference to Section 83 and failed to notify the assessee, thereby preventing them from exercising their right to object. The court quashed the blocking order, emphasising that the term 'provisional attachment' under Section 83 requires specific pre-conditions to be met.

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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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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