9911796707
TMI Blog2025 (6) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... the 3rd Respondent (State Bank of India), B.N. Agarwal Market, Vile Parle (East), Mumbai was attached under Section 83 of the Maharashtra Goods and Services Tax Act, 2017 (for short 'MGST Act'). 3. The brief facts to adjudicate the issue in the present Writ Petition are that the Petitioner is a partnership firm carrying on business in Mumbai and also at Raigad. Respondent No.1 is the State of Maharashtra and Respondent No.2 is the Joint Commissioner of State Tax, exercising powers and functions under the provisions of the MGST Act and the Rules framed thereunder. It is Respondent No.2 who has passed the impugned order. Respondent No.3 is the State Bank of India, with whom the Petitioner has a Bank Account and which has been attached by Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout any basis of whatsoever nature, Respondent No.2 issued a Communication dated 27th January 2025 in Form GST-DRC-22 to Respondent No.3 directing Provisional Attachment of the Bank Account of the Petitioner. According to the Petitioner, this was on the basis that proceedings have been launched against the Petitioner under Section 67 of the MGST Act to determine the tax or any other amount due from the Petitioner. On learning of this attachment, the Petitioner, vide its letter dated 3rd February 2024, made a representation to Respondent No.2 appraising him of the investigation carried out and also the co-operation extended by the Petitioner. The Petitioner, therefore, requested Respondent No.2 to furnish the reasons to believe and the mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the interest of the Government revenue it is necessary so to do, he may, by an order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner, as may be prescribed.] (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1)." 6. On a bare reading of Section 83(1) it is clear that where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government Revenue, it is necessary so to do, he may, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is necessary to attach any property, including the Bank Account of the taxable person. This opinion has to be based on material, and cannot be on the basis of assumptions and presumptions of the Commissioner. The impugned order dated 27th January 2025 does not set out any material which form the basis of the opinion for attaching the Bank Account of the Petitioner. We are mindful of the fact that the impugned order is in a format namely, Form GST-DRC-22. Even if that be the case, least that would be required is that the reasons for forming that opinion along with the material ought to have been furnished to the Petitioner when called upon by his letter dated 3rd February 2025. Till date, no material which led the Commissioner to believe t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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