2025 (6) TMI 1253

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.... 3: Mr Amar Mishra, AGP,. ORAL JUDGMENT   (PER JITENDRA JAIN,J.):- 1. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 2. This Petition under Article 226 of the Constitution of India challenges the action of Respondent No. 1, dated 8 May 2025, under Section 83 of the Maharashtra Goods and Service Tax (MGST....

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....ecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.] (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one....

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....urt in the case of Manish Scrap Traders Vs Principal Commissioner (2022) 141 taxmann.com 153 (Gujarat), J.L. Enterprises Vs Assistant Commissioner (2023) 152 taxmann.com 278 (Calcutta) and J.L. Enterprises Vs Assistant Commissioner (2025) 172 taxmann.com 266 (Calcutta) in support of his submissions that in these decisions provisional attachment under Section 83 of cash credit account has been quas....

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.... Act. 9. The Respondents are directed to immediately withdraw letter dated 8 May 2025 addressed to the ICICI Bank, Malad (E), Mumbai 97 and inform the same to the said bank immediately within next 24 hours. 10. We may however clarify that this order would not preclude the Respondents to recover by any other mode from the Petitioner, if any dues are pending, as per law. 11. Ordinarily, we ....