Provisional attachment u/s. 83 of CGST Act for securing revenue of another taxable person is unjustified

Zhudao Infotech Private Limited Vs Principal Additional Director General & Anr (Delhi High Court) Delhi High Court held that invocation of provisional attachment provisions u/s 83 of the CGST Act for securing the revenue of another taxable person (and not for the interest of government revenue) is unsustainable in law. Facts- The petitioner (ZIPL) has filed the present petition under Article 226/227 of the Constitution of India impugning the orders dated 10.10.2022 and 06.10.2022 passed by respondents nos.1 and 2, respectively. In terms of the impugned orders, ZIPL’s bank accounts were a...