Authority to issue Provisional Attachment Order under CGST Act is solely vested with the Commissioner
Last updated: 31 August 2023
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in M/s Vikas Enterprises v. Commissioner of Central Tax (GST), Delhi North & Anr. [W.P.(C) 9495 of 2023 dated July 31, 2023] set aside the letter issued by the Superintendent instructing to freeze the bank account of the assessee and held that the power to issue order of attachment of bank accounts under the Central Goods and Services Tax Act, 2017 ("the CGST Act") is only with the Commissioner and not below the rank of Commissioner can pass such order. Further, imposed the cost INR 5,000 on the Superintendent who issued such order.
Citation :
W.P.(C) 9495 of 2023 dated July 31, 2023
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Bimal Jain
Published in GST
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