Assessee’s bank account cannot be blocked without complying provisions embedded u/s 83 of CGST Act

Zuric Traders Petitioner Vs Commissioner, Customs and Central Excise (Delhi High Court) The Hon’ble High Court, New Delhi in the matter of M/s Zuric Traders v The Commissioner, Customs and Central Excise, Delhi and Anr [W.P.(C) 13911/2021 dated July 15, 2022] quashed the letter issued by the Revenue department for blocking assessee’s bank account as it does not comply with the perquisites embedded under Section 83 of the Central Goods and Services Tax Act 2017 (CGST Act). Facts: A Letter dated February 25,2020 (“the Letter”) was issued by the Revenue department (“the Respondent”) t...