Rajeev Jugalkishor Mundra Vs Commissioner of Goods and services Tax Maharashtra
Date: December 17, 2024
Subject Matter
Provisional Attachment of Demat Accounts is invalid if no proceedings had been initiated under the required chapters of the MGST Act
Summary
In this case, the petitioner, who had resigned from their position as a non-executive director of Vistaar Logistic Pvt. Ltd. in March 2019, faced the freezing of their Demat accounts due to alleged GST dues attributed to the company for the period du…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Heard learned counsel for the parties. 2. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The petitioner has pleaded that he was appointed as a nominee/non-executive director of Vistaar Logistic Pvt. Ltd. (“the company”) on 25 February 2016. By letter dated 18 March 201…