ITC Mismatch Allegations: Delhi HC upholds Provisional Attachment of Bank Account by GST Commissioner

The Delhi High Court upheld the provisional attachment of a bank account by the GST Commissioner in a case involving allegations of ITC (Input Tax Credit) mismatch. The petitioner had challenged the Commissioner’s action, arguing that it was unjustified and exceeded the legal authority. The court decided that the provisional attachment was lawful under Section 83 of the GST Act, which allows such actions to secure revenue during the course of an investigation. The court noted that the provisional attachment was not a final determination of tax liability but a precautionary measure. The decision underscores the power of tax authorities to enforce provisional measures to prevent potential evasion and ensure tax compliance.