https://www.taxtmi.com/caselaws?id=438423 Delhi HC ruled that bank accounts of a payment gateway operator cannot be attached under Section 83 of CGST Act to secure revenue dues of merchants using its platform. The petitioner provided aggregator services under trade name but respondents alleged it supported illegal gambling and fake merchant entities. Court held that Section 83 permits attachment only of assets belonging to taxable persons liable for government revenue, not third parties owing debts to such persons. While setting aside attachment orders, HC directed petitioner to pay merchants directly and transfer remaining amount to current account. en-us Mon, 22 May 2023 00:00:00 +0530 Wed, 16 Apr 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438423 Delhi HC ruled that bank accounts of a payment gateway operator cannot be attached under Section 83 of CGST Act to secure revenue dues of merchants using its platform. The petitioner provided aggregator services under trade name but respondents alleged it supported illegal gambling and fake merchant entities. Court held that Section 83 permits attachment only of assets belonging to taxable persons liable for government revenue, not third parties owing debts to such persons. While setting aside attachment orders, HC directed petitioner to pay merchants directly and transfer remaining amount to current account. Case-Laws GST Mon, 22 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438423