Zhudao Infotech Private Limited Vs Principal Additional Director General
Date: May 21, 2023
Subject Matter
Attachment of bank accounts u/s 83 for securing the revenue of another taxable person is unsustainable in law
Summary
The Delhi High Court has held that the attachment of bank accounts under Section 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. The petitioner, ZIPL has…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner (hereafter ‘ 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 (hereafter ‘ the impugned orders ’ ) passed by respondents nos.1 and 2, respectively. In terms of the impugned orders, ZIPL’s bank accounts (Cur…