Bank Account Freeze: Repeated GST Sec. 83 Invocation Without Fresh Material invalid

Mansi Overseas Vs Principal Commissioner of Goods And Service Tax East Delhi & Anr. (Delhi High Court) In a notable ruling, the Delhi High Court on July 23, 2025, set aside an order by the Principal Commissioner of Goods and Service Tax, East Delhi, that provisionally attached the bank account of Mansi Overseas. The court’s decision, in the case of Mansi Overseas Vs Principal Commissioner of Goods And Service Tax East Delhi & Anr., underscored the stringent conditions required for invoking Section 83 of the Central Goods & Services Tax (CGST) Act, 2017, which permits provisio...