Commissioner Holds Exclusive Power for Bank Account Attachment under CGST Act

Vikas Enterprises Vs Commissioner of Central Tax (GST) (Delhi High Court) Authority to issue Provisional Attachment Order under CGST Act is solely vested with the Commissioner The Hon’ble Delhi High Court in M/s Vikas Enterprises v. Commissioner of Central Tax (GST), Delhi North & Anr. [W.P.(C) 9495 of 2023 dated July 31, 2023] set aside the letter issued by the Superintendent instructing to freeze the bank account of the assessee and held that the power to issue order of attachment of bank accounts under the Central Goods and Services Tax Act, 2017 (“the CGST Act”) is only with the ...