Provisional bank account attachment under Section 83 CGST upheld; officer's authority validated, fresh objections allowed with reasons in two weeks
Case-Laws
GST
HC held that the impugned provisional attachment of the Petitioner's bank accounts was valid insofar as the exercising officer is concerned: Notification No. 14/2017 dated 1 July 2017 accords the rank of Principal Commissioner, GST to the Principal Additional Director General, DGGI, thereby conferring competence under section 8
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