Provisional Attachment Under Section 83 Valid to Protect Revenue Interest

JV Creatives Pvt Ltd Vs Principal Additional Director General (Delhi High Court) Provisional Attachment under Section 83 valid when prima facie view arises that attachment is necessary to protect revenue interest The Hon’ble Delhi High Court in the case of JV Creatives (P.) Ltd. v. Principal Additional Director General, DGGI, Gurugram Zonal Unit [W.P. (C) No. 10042 of 2024 dated July 23, 2024] dismissed the writ petition filed against the order of provisional attachment passed under Section 83 of the Central Goods and Services Tax Act (“the CGST Act”) wherein the Commissioner prima facie...