https://www.taxtmi.com/caselaws?id=771994 The Bombay HC set aside a provisional attachment order of petitioner's bank account under Section 83 of Maharashtra GST Act, 2017. The court held that the attachment was unsustainable as the underlying Section 67 proceedings had concluded without any tax demand or show-cause notice being issued. The Commissioner failed to provide material basis for forming the opinion that attachment was necessary to protect government revenue interests, violating principles of natural justice. The attachment order lacked proper foundation and reasoning required under the statute. Petition was allowed. en-us Wed, 07 May 2025 00:00:00 +0530 Mon, 09 Jun 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771994 The Bombay HC set aside a provisional attachment order of petitioner's bank account under Section 83 of Maharashtra GST Act, 2017. The court held that the attachment was unsustainable as the underlying Section 67 proceedings had concluded without any tax demand or show-cause notice being issued. The Commissioner failed to provide material basis for forming the opinion that attachment was necessary to protect government revenue interests, violating principles of natural justice. The attachment order lacked proper foundation and reasoning required under the statute. Petition was allowed. Case-Laws GST Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771994