Sakshi Bahl Vs Pr. ADG, DGGI
Date: March 29, 2023
Subject Matter
Power u/s 83 to provisionally attach assets/bank accounts, is limited to attaching the bank accounts and assets of taxable persons and persons specified u/s 122(1A)
Summary
The petitioners have filed a petition against an order that directed the provisional attachment of their savings bank accounts and prohibited any withdrawal from the accounts without the permission of the Department. The petitioners claim that they a…
1. The petitioners have filed the present petition, inter alia, impugning an order dated 06.02.2023 (hereafter ‘impugned order’), whereby the respondent (Principal Additional Director General, DGGI, DZU), had ordered provisional attachment of the savings bank accounts of the petitioners, as detailed below: S. No. Bank Account No. IFSC Code Name of the beneficiary 1. 50100394909519 HDFC…