Redamancy World Vs Additional Director General Goods And Services Tax Intelligence
Date: July 30, 2023
Subject Matter
U/s 83, the Commissioner should pass an order recording his satisfaction that orders of provisional attachment are necessary to safeguard the interests of revenue.
Summary
The petitioner filed a petition challenging a communication/order issued under Section 83 of the CGST Act, which resulted in the freezing of their bank account. However, it was found that the communication was not served on the petitioner directly. T…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, impugning a communication/order dated 29.04.20 19 purportedly issued under Section 83 of the Central Goods & Service Tax Act, 2017 (hereafter the ‘CGST Act’). Admittedly, the said communication was not served on the petitioner. The petitioner became aware th…