Delhi HC Allows Operation of Accounts Provisionally Attached for Over a Year under GST Act

Balaji Enterprises Vs Principal Additional Director General, Directorate General of GST Intelligence (Delhi High Court) Introduction: In a significant judgment, the Delhi High Court granted Balaji Enterprises permission to operate its bank accounts, provisionally attached for more than a year by the Directorate General of GST Intelligence. This decision underscores the importance of procedural rules under the Central Goods and Services Tax Act, 2017 (CGST Act) in safeguarding taxpayer rights. Analysis: The petitioner, Balaji Enterprises, challenged an order provisionally attaching its bank acc...