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    <title>2025 (10) TMI 1182 - DELHI HIGH COURT</title>
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    <description>HC held that the Principal Additional Director General, Directorate General of GST Intelligence is authorized under section 83 CGST to provisionally attach the petitioner&#039;s bank accounts, the Notification equating that post to Principal Commissioner rendering the petitioner&#039;s challenge untenable. The petition was disposed, but the petitioner was permitted to file fresh objections to the provisional attachment; upon filing, the reasons for attachment must be communicated to the petitioner within two weeks.</description>
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      <link>https://www.taxtmi.com/caselaws?id=780386</link>
      <description>HC held that the Principal Additional Director General, Directorate General of GST Intelligence is authorized under section 83 CGST to provisionally attach the petitioner&#039;s bank accounts, the Notification equating that post to Principal Commissioner rendering the petitioner&#039;s challenge untenable. The petition was disposed, but the petitioner was permitted to file fresh objections to the provisional attachment; upon filing, the reasons for attachment must be communicated to the petitioner within two weeks.</description>
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