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

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