Delhi Govt. issued SOPs to ensure compliance of Bank Attachment letters

Circular No. F.3(417)/GST/Policy/2021-22/1045-1052, Dated March 4th, 2022

In order to recover the tax, the bank accounts of taxpayers are attached by the officers under Section 46A of VAT Act and 83 of GST Act. In the normal course, the manual letters are signed and issued to the Bank Managers.

Now, the Delhi Government has issued Standard Operating Procedure to streamline the process of freezing and de-freezing of bank accounts under GST and VAT Act. In order to ensure the compliance of bank attachment letters, the procedure has been prescribed and utility has been developed in the DVAT module.

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