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

Last updated: 15 September 2023

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The Bombay High Court has ruled that a State Tax Officer does not have the authority to issue a notice for 'provisional attachment' under Section 83 of the Maharashtra State Goods and Services Tax Act, 2017. This decision came after a petitioner challenged a notice issued by a State Tax Officer exercising powers under this section. The court found the officer lacked the necessary jurisdiction.

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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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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