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

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....tate Tax Officer does not have jurisdiction to issue notice for ‘Provisional attachment’ under Section 83 of MGST Act<br>By: - Bimal jain<br>Goods and Services Tax - GST<br>Dated:- 18-9-2023<br><br>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/communicat....

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....ion 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 Petit....

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....ioner 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 jurisd....

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....iction 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 * Stated that, since the Impugned communication itself is being withdrawn, the Petitioner may send an intimation of withdrawal of such communication be immediately to the Officer-In-Charge of the Central Depository Services (India)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. (Author can be reached at [email protected])<br> Scholarly articles for knowledge sharing....

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