The Government of NCT Delhi through notification dated 11th August, 2021 has issued the Delhi Goods and Services Tax (Amendment) Act, 2021. The amendment provides that after the initiation of any proceeding under the act against a registered tax payer, if the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person.
It is also clarified that commissioner or an officer authorized by him may, by an order, direct any person to furnish information relating to any matter dealt with in connection with this Act, within such time, in such form, and in such manner, as may be specified therein.
