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”).
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 Petitioner 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 Writ Petition (L) No. 22585 Of 2023 held as under:
- Held that, the State Tax Officer does not have any jurisdiction to issue such communication under Section 83 of 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- Stated that, since the Impugned communication itself is being withdrawn, the Petitioner may send an intimation of withdrawal of such communication be immediately to the Officer-In-Charge of the Central Depository Services (India)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.
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