GST Department Assures High Court of Compliance with GST Law in Attachment Orders

Redamancy World Vs Additional Director General Goods And Services Tax Intelligence (Delhi High Court)

Aggarwala, learned counsel appearing for GST department assures High Court that they will be more careful in future in ensuring that orders such as attachment of the bank accounts or assets is issued strictly in accordance with the provisions of the CGST Act.

GST dept promises HC

Introduction: The case of Redamancy World Vs Additional Director General Goods and Services Tax Intelligence involves a petitioner’s complaint against an improper communication/order under Section 83 of the CGST Act. The situation escalated with a communication directing the freezing of the petitioner’s bank account and another preventing customers from making payments to the petitioner. The case was brought before the Delhi High Court, which evaluated the matter.

Analysis: The core issue in this case revolved around the miscommunication and lack of due process concerning the provisional attachment of assets and the restraining of payments to the petitioner. The absence of the requisite Form GST DRC-22 and any order of provisional attachment under Section 83 of the CGST Act were central to the petitioner’s grievances.

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