Delhi HC Upholds GST Intelligence’s Power to Provisionally Attach Bank Accounts [Read Order]

The Delhi High Court upheld the power of the Directorate General of GST Intelligence (DGGI) to provisionally attach bank accounts under Section 83 of the CGST Act. It recognised that the Principal Additional Director General ranks as a Principal Commissioner via government notification, validating the officer’s jurisdiction. While sustaining attachment authority, the Court directed that taxpayers be given the opportunity to file objections and that DGGI communicate reasons within two weeks. The ruling affirms DGGI’s statutory powers while emphasising procedural fairness and timely communication to safeguard taxpayers’ rights.