DGGI communication to Bank to freeze bank account of assessee not a valid provisional attachment order

Last updated: 10 August 2023
Quick Summary
The Delhi High Court has ruled that a communication from the DGGI to a bank, instructing it to freeze an assessee's bank account, is not a valid provisional attachment order. The court found that such an order must be issued in the prescribed Form DRC-22 under Section 83 of the CGST Act. Communications to customers directing them not to make payments were also deemed unlawful.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in M/s. Redamancy World v. Senior Intelligence Officer [W.P. (C )6208/2019 dated July 31, 2023] held communication letter sent by the Directorate General of Goods and Services Tax Intelligence ("DGGI") to the assessee's bank and customers, directing them not to make payments for the goods supplied by the petitioner, was not legally authorized, being not issued inrequisiteForm DRC-22.

Citation :
W.P. (C )6208/2019 dated July 31, 2023

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Bimal Jain
Published in GST
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