GST: Power to attach Bank Account cannot be used in absence of statutory precondition

Proex Fashion Private Limited Vs Government of India (Delhi High Court)

Conclusion: Power to attach the bank account must therefore be exercised only in strict compliance with the statutory power, and could not be extended to cover situations which were not expressly contemplated by the section. Absent the statutory precondition for exercise of the power of attachment, any order under Section 83 was wholly illegal and unsustainable.

Held: Assessee-company

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