Goisu Realty Pvt. Ltd. Vs State of Maharashtra & Ors.
Date: January 30, 2025
Subject Matter
Provisional attachment u/s 83: Requisite opinion formation by the Commissioner must be based on tangible evidence
Summary
The case involves a writ petition filed by a taxpayer challenging an order dated January 28, 2025, that provisionally attached their bank account under Section 83 of the Maharashtra Goods and Services Tax (MGST) Act. The petitioner’s counsel argued t…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. The above Writ Petition has been filed seeking to quash the impugned order dated 28 th January, 2025 issued under Section 83 of the MGST Act, By the impugned order, the Petitioner’s bank account No. 0063900 maintained with the 4 th Respondent Bank has been attached. 2. Mr. Sridharan, the learned Senior Counsel appearing for the Petitioner, br…