Konica Singhal V/s Principal Commissioner of GST {HIGH COURT OF DELHI} :Date of Order : 24-05-2024 In a recent case before the Delhi High Court, Konica Singhal challenged the provisional attachment of her bank account under Section 83 of the Central Goods and Services Tax Act, 2017. Here’s a simplified explanation of the court’s decision:Background:
Attachment Order: On January 27, 2022, Konica Singhal’s bank account with AU Small Finance Bank was provisionally attached by the Competent Authority under the GST Act.
Legal Provision:...
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