State Tax Officer does not have jurisdiction to issue notice for 'Provisional attachment' under Section 83 of MGST Act


Last updated: 15 September 2023

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in Saket Agarwal v. Union of India [Writ Petition (L) No. 22585 Of 2023 dated August 31, 2023] held that, the State Tax Officer does not have any jurisdiction to issue notice/communication under Section 83 of the Maharashtra State Goods and Services Tax Act, 2017 ("the MGST Act").

Citation :
Writ Petition (L) No. 22585 Of 2023 dated August 31, 2023

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Bimal Jain
Published in GST
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