9911796707
TMI Blog2023 (8) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to share the depository account/s held by the petitioner and the KYC details relating to PAN as enlisted in the said letter and freeze the transactions of shares. For the purpose of appreciating the jurisdiction as exercised by the State Tax Officer under the provisions of the Maharashtra Value Added Tax Act, 2002 (for short 'MVAT'), it would be appropriate to note the impugned communication which reads thus:- "DEPARTMENT OF GOODS AND SERVICES TAX Government of Maharashtra, India www.mahagst.gov.in Office of the State Tax Officer (C-030), Nodal Div.-11, Cabin No.E-02, Gr.floor, New Building, GST Bhavan, Mazgaon, Mumbai-400010. Phone - 022 23786503 Email - [email protected] To, The Officer-in-Charge Natio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. JIP FASHION & RESTAURANT INDIA PVT. LTD. 404, PALM SPRING, LINK ROAD, MALAD WEST, MUMBAI 400064." 3. The case of the petitioner is to the effect that the petitioner was a Director of one JIP Fashion and Restaurant India Pvt. Ltd, which was engaged in the business of restaurant. It is contended that he resigned as Director of the company in September 2011. An intimation of such resignation was also forwarded in the requisite form (Form 32) to the Registrar of Companies and the same was also recorded in the records of the Registrar of the Companies. After almost 10 years of the petitioner's resignation, on the ground that the said company was in arrears of revenue under the provisions of the MVAT Act namely an amount of Rs. 18592691/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year from the date of service of such order issued under sub-section (1) of Section 35, is what is contemplated under sub-section (2) of Section 35. Hence, it is his submission that the part of the prayer as made in the petition namely prayer clause (a)(i) and (ii) need to be allowed. Prayer clause (a) is a composite prayer which also incorporates clause (iii) pertaining to a complaint made by the respondents dated 19 April 2022 to the Officer-in-Charge of the concerned Police Station, registering complaint against the petitioner under Section 74 and 76 of the MVAT Act. It would be thus necessary to extract the relevant prayers with which the petitioner would be concerned qua the primary reliefs:- (a) that this Hon'ble High Court be plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder issued under sub-Section (1). However, the power under proviso to sub-section (2) to extend the period for one year, has not been exercised. In this view of the matter, certainly the attachment has ceased to have effect by operation of law after 12 April 2023. 6. In this view of the matter, the petitioner would be correct in praying for the reliefs in terms of prayer clause (a)(i) and (ii). We accordingly allow the petition in terms of prayer clause (a)(i) and (ii) declaring that the provisional attachment dated 11 April 2022 (Exhibit B to the petition) in regard to mutual fund units and shares qua the petitioner has ceased to operate by operation of law. 7. We clarify that the attachment was a composite attachment in relation to JIP ..... X X X X Extracts X X X X X X X X Extracts X X X X
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