Personal bank accounts of promoters cannot be attached under CGST

Roshani Sana Jaiswal Vs Commissioner of Central Taxes (Delhi High Court)  Delhi High Court which ruled that  personal bank accounts of promoters cannot be attached under CGST 1. The respondent, before triggering the provisions of Section 83 of the Act, had to satisfy itself that there was a ‘pending’ proceeding under the provisions of Section 62 or Section 63 or Section 64 or Section 67 or Section 73 or Section 74 of the Act 2. The Court can, and should exercise its powers, under Article 226 of the Constitution, amongst others, in cases where the impugned action or order concerne...