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


Last updated: 23 October 2024

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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Bimal Jain
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