Case Law Details
Case Name : Vikas Enterprises Vs Commissioner of Central Tax (GST) (Delhi High Court)
Appeal Number : W.P.(C) 9495/2023 & CM APPL. 36293/2023
Date of Judgement/Order : 31/07/2023
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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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
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