GST: Attachment of bank account without any tangible material is unsustainable

Sidhivinayak Chemtech Private Limited Vs Principal Commissioner CGST (Delhi High Court) Delhi High court held that attachment of bank account under section 83 of the Central Goods and Services Tax Act, 2017 merely on the basis of suspicion and without any tangible material is unsustainable. Facts- The petitioner company was incorporated on 05.09.2012, under the provisions of the Companies Act, 1956 and claims that it is engaged in the trade of industrial chemicals relating to the pesticide industry. The petitioner has two principal places of business. One in the State of Uttar Pradesh and the ...