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TMI BlogState Tax Officer does not have jurisdiction to issue notice for ‘Provisional attachment’ under Section 83 of MGST ActX X X X Extracts X X X X X X X X Extracts X X X X ..... State Tax Officer does not have jurisdiction to issue notice for ‘Provisional attachment’ under Section 83 of MGST Act X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 83 of the Maharashtra State Goods and Services Tax Act, 2017 ("the MGST Act"). Facts: Saket Agarwal ("the Petitioner") was aggrieved by the notice/communication dated April 21, 2023 ("the Impugned Communication") as issued by the State Tax Officer by exercising power under Section 83 of the MGST Act to Officer-In-Charge of the Central Depository Services (India) Ltd. The Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er filed writ before the Hon'ble Bombay High Court to quash the Impugned Communication. Issue: Whether the State Tax Officer can issue notice of 'provisional attachment' under Section 83 of the MGST Act? Held: The Hon'ble Bombay High Court in SAKET AGARWAL VERSUS UNION OF INDIA - 2023 (9) TMI 558 - BOMBAY HIGH COURTheld as under: * Held that, the State Tax Officer does not have any jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to issue such communication under Section 83 of the MGST Act.
* Stated that, since the Impugned communication itself is being withdrawn, the Petitioner may send an intimation of withdrawal of such communication be immediately to the Officer-In-Charge of the Central Depository Services (India) Ltd.
(Author can be reached at [email protected]) X X X X Extracts X X X X X X X X Extracts X X X X ..... authors, experts, professionals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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