Power to order attachment of Bank Account under CGST Act is only on Commissioner: Delhi HC [Read Order]

Power - attachment - Bank-Account - CGST-Act - Commissioner-Delhi-HC - TAXSCAN

“No order under Section 83 of the CGST Act can be passed by any officer other than the Commissioner and this can be done only if he is satisfied that it is necessary to pass such an order for protecting the interest of Revenue.” The Delhi High Court has held that the power to order…

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