Delhi HC Disposes Writ Petition on Provisional Attachment of Cash Credit Accounts

Jai Shri Banke Bihari Traders Vs Union Of India & Ors (Delhi High Court) Introduction: The case of Jai Shri Banke Bihari Traders Vs Union Of India & Ors before the Delhi High Court concerns the provisional attachment of cash credit accounts under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioners challenged the order dated 04.08.2022, arguing against the validity of the attachment and highlighting the statutory limitations imposed by the law. Detailed Analysis 1. Impugned Order: The petitioners contested the order passed under Section 83 of the CGST ...