Principal Additional Director DGGI empowered to pass order for provisional attachment of Bank Account under Section 83

Last updated: 23 October 2024

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The Delhi High Court has ruled that the Principal Additional Director General of DGGI is indeed empowered to order the provisional attachment of a bank account under Section 83 of the CGST Act. This decision arose from a case where a petitioner challenged such an order, arguing it was made without proper jurisdiction. The court clarified that specific notifications empower officers like the Principal Additional Director General to exercise these powers, while also directing that the petitioner's objections be addressed promptly.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of Nikhil Gupta v. Principal Additional Director General DGGI Gurugram Zonal Unit [W.P. (C) No. 10651 of 2024 dated August 02, 2024] held that the Principal Additional Director, DGGI is empowered to pass the order of provisional attachment of bank account under Section 83 of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Citation :
W.P. (C) No. 10651 of 2024 dated August 02, 2024

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