Only Commissioner has authority under CGST Act to freeze accounts: HC

Vikas Enterprises Vs Commissioner of Central Tax (GST) (Delhi High Court) Introduction: Vikas Enterprises took its battle against an unauthorized freeze on its bank account to the Delhi High Court. A communication by an officer other than the Commissioner under Section 83 of the CGST Act came under scrutiny, raising questions about the legitimacy of such actions and the adherence to the statutory provisions of the CGST Act. Analysis: The bone of contention in this case revolves around a communication from respondent no.2, Superintendent (Anti-Evasion) Group 1, to the State Bank of India, which...