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    <title>State Tax Officer does not have jurisdiction to issue notice for ‘Provisional attachment’ under Section 83 of MGST Act</title>
    <link>https://www.taxtmi.com/article/detailed?id=11859</link>
    <description>State Tax Officer lacks jurisdiction to issue notices for provisional attachment under the Maharashtra GST framework; the impugned communication sent to the depository was unauthorized. The communication has been withdrawn and the petitioner should notify the depository of the withdrawal. The core legal point is that initiation and service of provisional attachment notices against assets held with a custodian are not within the State Tax Officer&#039;s authority and such communications must be rescinded and formally communicated to the custodian.</description>
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    <pubDate>Mon, 18 Sep 2023 16:31:25 +0530</pubDate>
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      <title>State Tax Officer does not have jurisdiction to issue notice for ‘Provisional attachment’ under Section 83 of MGST Act</title>
      <link>https://www.taxtmi.com/article/detailed?id=11859</link>
      <description>State Tax Officer lacks jurisdiction to issue notices for provisional attachment under the Maharashtra GST framework; the impugned communication sent to the depository was unauthorized. The communication has been withdrawn and the petitioner should notify the depository of the withdrawal. The core legal point is that initiation and service of provisional attachment notices against assets held with a custodian are not within the State Tax Officer&#039;s authority and such communications must be rescinded and formally communicated to the custodian.</description>
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      <law>Goods and Services Tax - GST</law>
      <pubDate>Mon, 18 Sep 2023 16:31:25 +0530</pubDate>
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