"Power To Attach Bank Account Can Only Be Exercised In Compliance With Statutory Power": Delhi High Court Quashes GST Authority Order

Delhi High Court has held that power to attach a Bank Account can only be exercised in strict compliance with statutory power. A Single-Judge Bench of Justice Prateek Jalan was presiding over a challenge to the order of the GST Authority pertaining to Provincial Attachment wherein the Petitioner's bank account had been attached by the Authority under Section 83 of the Goods and...