Vikas Enterprises Vs Commissioner of Central Tax, Delhi North
Date: July 30, 2023
Subject Matter
No order under Section 83 of the CGST Act can be passed by any officer other than the Commissioner
Summary
The petitioner is challenging a communication issued by respondent no.2 to the bank, directing them to furnish certain documents and freezing the petitioner's bank account without proper authority. The petitioner argues that Section 83 of the GST…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition impugning a communication dated 25.03.2022 (hereafter ‘ the impugned communication ’), issued by respondent no.2 [Superintendent (Anti-Evasion) Group 1] to the Branch Manager, State Bank of India, Indraparstha Building, Vikas Marg, Lakshmi Nagar, Delhi, calling upon the bank to furnish…