Assessee's Business Cannot Be Prejudiced By Complete Attachment Of Bank Accounts Pending Adjudication By GST Authority: Delhi HC

Delhi High Court ruled that the complete attachment of an assessee's bank accounts pending adjudication by the GST authority cannot prejudice their business. The court recognized that such a drastic measure could severely disrupt the normal functioning of a business and may not be justified before a final determination of tax liability. While acknowledging the tax authorities' power to attach assets to protect revenue, the High Court emphasized the need to balance this with ensuring that businesses are not unfairly crippled during the adjudication process.