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

The Hon’ble Bombay High Court in SAKET AGARWAL VERSUS UNION OF INDIA - 2023 (9) TMI 558 - BOMBAY HIGH COURT 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 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 jurisdiction 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• Stated that, since the Impugned communication itself is being withdrawn, the Petitioner may send an intimation of withdrawal of such communication be immediately to the Officer-In-Charge of the Central Depository Services (India)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.

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