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Provisional Attachment Of Bank Accounts Adversely Impact Assessee’s Business: Delhi High Court Imposes Rs. 5k Cost On Superintendent Anti-Evasion
M/S Vikas Enterprises Versus Commissioner Of Central Tax (GST)

The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the communication seeking to place a debit freeze on the petitioner’s account emanated from Superintendent Anti-Evasion and not from the Commissioner exercising jurisdiction in respect of the taxpayer. The communication also does not indicate that it was issued with the authority of the Commissioner.

The petitioner/assessee challenged a communication issued by the Superintendent (Anti-evasion) to the SBI’s Branch Manager calling upon the bank to furnish certain documents pertaining to the petitioner. The communication further directed the bank not to permit any debit from the petitioner’s bank account maintained with the bank without the prior permission of the Department.

The court held that no order under Section 83 of the CGST Act can be passed by any officer other than the Commissioner, and this can be done only if he is satisfied that it is necessary to pass an order to protect the interests of Revenue.

“We also consider it apposite to impose a cost of ₹5,000/- on the respondents. The said cost will be recovered from the Superintendent (Anti-evasion),” the court said.

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