GMG TRADELINK PVT. LTD. v. DIRECTORATE GENERAL OF GST INTELLIGENCE HQ & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
GMG TRADELINK PVT. LTD.
v.
DIRECTORATE GENERAL OF GST INTELLIGENCE HQ & ORS.
W.P.(C) 16259/2025 & CM APPL. 66504/2025 dated 27.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 83
Rule Number : Rule 159
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Provisional attachment of bank accounts – Jurisdictional authority of Principal Additional Director General to pass attachment order under Section 83 of CGST Act – Respondent relied on Notification dated 01.07.2017 equating Principal Additional Director General with Principal Commissioner, thereby authorizing exercise of powers – Held: Writ petition disposed – Challenge to authority unsustainable in view of Notification – Petitioner allowed to file fresh objections to be communicated reasons within two weeks.
Represented By:
Counsel for the Petitioner: Yatharth Rohila, Nihal Singh Shekhawat & Kanak Kaushal, Advs.
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