Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in M/s. Redamancy World v. Senior Intelligence Officer [W.P. (C )6208/2019 dated July 31, 2023] held communication letter sent by the Directorate General of Goods and Services Tax Intelligence ("DGGI") to the assessee's bank and customers, directing them not to make payments for the goods supplied by the petitioner, was not legally authorized, being not issued inrequisiteForm DRC-22.
Citation :
W.P. (C )6208/2019 dated July 31, 2023
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