https://www.taxtmi.com/caselaws?id=397542 The Delhi High Court heard a case challenging the freezing of a bank account under the Central Goods and Services Tax Act without proper notice. The petitioner argued that the attachment was unjustified as no notice under Section 74 of the Act had been issued. Emphasizing the requirement under Section 83(1) of the CGST Act for the Commissioner to provide written reasons before such actions, the petitioner feared the closure of their business. The Court directed the respondents to file counter-affidavits within two weeks and scheduled the next hearing for 21st September, 2020, with orders for immediate online publication and email distribution to counsel. en-us Tue, 18 Aug 2020 00:00:00 +0530 Fri, 21 Aug 2020 10:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397542 The Delhi High Court heard a case challenging the freezing of a bank account under the Central Goods and Services Tax Act without proper notice. The petitioner argued that the attachment was unjustified as no notice under Section 74 of the Act had been issued. Emphasizing the requirement under Section 83(1) of the CGST Act for the Commissioner to provide written reasons before such actions, the petitioner feared the closure of their business. The Court directed the respondents to file counter-affidavits within two weeks and scheduled the next hearing for 21st September, 2020, with orders for immediate online publication and email distribution to counsel. Case-Laws GST Tue, 18 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397542