Title: Power to provisionally attach bank accounts is a drastic power, says Delhi High Court

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Last updated: 27 January 2021
Quick Summary
The Delhi High Court is reviewing a case where a company's bank account was provisionally attached under Section 83 of the Central Goods and Services Tax Act, 2017. The petitioner argues that this action was taken improperly, as Section 83 cannot be invoked in the specific circumstances of their case, which involves proceedings under Section 71 of the Act. The court has issued notice to the respondents and is considering the validity of the attachment.

Court :
High Court of Delhi

Brief :
By way of the present petition, the petitioner seeks to challenge a communication dated 25.11.2020/01.12.2020 (Annexure-9 to the writ petition), by which the bank account of the petitioner in the respondent no.3-Bank (“the Bank”) has been attached by respondent no. 2, purportedly under Section 83 of the Central Goods and Services Tax Act, 2017 (“the Act”)

Citation :
W.P.(C) 11245/2020 & CM APPL. 35053/2020

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