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