Principal Additional Director DGGI can pass order for Bank Account Attachment

Nikhil Gupta Vs Principal Additional Director General DGGI Gurugram Zonal Unit (Delhi High Court) Principal Additional Director DGGI empowered to pass order for provisional attachment of Bank Account under Section 83 of CGST Act, 2017. Summary: In Nikhil Gupta v. Principal Additional Director General DGGI Gurugram Zonal Unit, the Delhi High Court confirmed that the Principal Additional Director of the Directorate General of GST Intelligence (DGGI) has the authority to pass an order for the provisional attachment of bank accounts under Section 83 of the Central Goods and Services Tax (CGST) Act...