TaxTMI 
TaxTMI 
2023 (8) TMI 464
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....pository Ltd. (for short 'NSDL') requesting to share the depository account/s held by the petitioner and the KYC details relating to PAN as enlisted in the said letter and freeze the transactions of shares. For the purpose of appreciating the jurisdiction as exercised by the State Tax Officer under the provisions of the Maharashtra Value Added Tax Act, 2002 (for short 'MVAT'), it would be appropriate to note the impugned communication which reads thus:- "DEPARTMENT OF GOODS AND SERVICES TAX Government of Maharashtra, India www.mahagst.gov.in Office of the State Tax Officer (C-030), Nodal Div.-11, Cabin No.E-02, Gr.floor, New Building, GST Bhavan, Mazgaon, Mumbai-400010.....
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.... We appreciate early response and togetherness for the cause of State revenue. Thanking you, Arun T. Jadhav State Tax Officer (C-030) Nodal Division 11, Mumbai. Copy To: 1) M/s. JIP FASHION & RESTAURANT INDIA PVT. LTD. 404, PALM SPRING, LINK ROAD, MALAD WEST, MUMBAI 400064." 3. The case of the petitioner is to the effect that the petitioner was a Director of one JIP Fashion and Restaurant India Pvt. Ltd, which was engaged in the business of restaurant. It is contended that he resigned as Director of the company in September 2011. An intimation of such resignation was also forwarded in the requisite form (Form 32) to the Registrar of Companies and the same was also recorded in the records of the Reg....
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....on of the provisions of sub-section (2) of Section 35 of the MVAT Act the attachment in any event has ceased to operate as every provisional attachment shall cease to have effect after the expiry of a period of one year from the date of service of such order issued under sub-section (1) of Section 35, is what is contemplated under sub-section (2) of Section 35. Hence, it is his submission that the part of the prayer as made in the petition namely prayer clause (a)(i) and (ii) need to be allowed. Prayer clause (a) is a composite prayer which also incorporates clause (iii) pertaining to a complaint made by the respondents dated 19 April 2022 to the Officer-in-Charge of the concerned Police Station, registering complaint against the petitioner....
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....ar. Sub-section (2) of Section 35 clearly provides that the provisional attachment as made under sub-section (1) of Section 35 shall cease to have effect after expiry of a period of one year from the date of service of the order issued under sub-Section (1). However, the power under proviso to sub-section (2) to extend the period for one year, has not been exercised. In this view of the matter, certainly the attachment has ceased to have effect by operation of law after 12 April 2023. 6. In this view of the matter, the petitioner would be correct in praying for the reliefs in terms of prayer clause (a)(i) and (ii). We accordingly allow the petition in terms of prayer clause (a)(i) and (ii) declaring that the provisional attachment dated ....