Provisional Attachment Under Section 83 Valid When Necessary to Protect Revenue Interest, Rules Delhi High Court

The Hon’ble Delhi High Court, in JV Creatives (P.) Ltd. v. Principal Additional Director General, DGGI, Gurugram Zonal Unit [W.P. (C) No. 10042 of 2024, dated July 23, 2024], upheld a provisional attachment order under Section 83 of the CGST Act. The writ petition challenging the order was dismissed, as the Court found that the Commissioner’s decision to impose the attachment was justified to protect revenue interests.

The Court noted a clear nexus between the supplier and recipient in this case, with allegations that the supplier was non-existent and had issued invoices without actual supply of goods. This situation underscored the necessity of provisional attachment to secure government revenue.

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