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    <title>Principal Additional Director DGGI empowered to pass order for provisional attachment of Bank Account under Section 83</title>
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    <description>The Principal Additional Director General, DGGI, is empowered to pass provisional attachment orders under Section 83, including bank account attachment and Electronic Credit Ledger blocking, because Notification No. 14/2017 invests specified DGGI officers with central tax powers equivalent to Commissioner authority; objections filed by the taxpayer under the rules must be decided by the Commissioner expeditiously.</description>
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      <description>The Principal Additional Director General, DGGI, is empowered to pass provisional attachment orders under Section 83, including bank account attachment and Electronic Credit Ledger blocking, because Notification No. 14/2017 invests specified DGGI officers with central tax powers equivalent to Commissioner authority; objections filed by the taxpayer under the rules must be decided by the Commissioner expeditiously.</description>
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