Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
HC found the provisional attachment of petitioner's bank account under Section 83 of Maharashtra GST Act, 2017 unsustainable. The attachment was based on proceedings under Section 67 which had already concluded without raising any tax demand or issuing show-cause notice. The Commissioner failed to provide material substantiating the opinion necessitating attachment, thereby violating principles of natural justice. The drastic power of bank account attachment requires objective satisfaction based on concrete evidence, not mere assumptions. Consequently, the HC allowed the petition and set aside the attachment order, emphasizing that provisional attachment cannot be sustained without valid procedural foundations.
HC found the provisional attachment of petitioner's bank account under Section 83 of Maharashtra GST Act, 2017 unsustainable. The attachment was based on proceedings under Section 67 which had already concluded without raising any tax demand or issuing show-cause notice. The Commissioner failed to provide material substantiating the opinion necessitating attachment, thereby violating principles of natural justice. The drastic power of bank account attachment requires objective satisfaction based on concrete evidence, not mere assumptions. Consequently, the HC allowed the petition and set aside the attachment order, emphasizing that provisional attachment cannot be sustained without valid procedural foundations.
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