Bajaj International Realty Private Limited Vs State of Maharashtra (Bombay High Court)
The petition was filed under Article 226 of the Constitution challenging provisional attachment orders passed under Section 83 of the Maharashtra Goods and Services Tax Act, 2017 (MGST Act). The petitioner sought quashing of orders dated 3 December 2025 and 9 January 2026 attaching its bank accounts with HDFC Bank, as well as the order dated 29 December 2025 rejecting its objections under Rule 159 of the MGST Rules. The petitioner also challenged a pre-show cause notice issued under Section 74 of the MGST Act.
The petitioner is engaged in development and redevelopment of residential buildings. On 9 May 2011, it entered into an agreement with a cooperative housing society to redevelop the society premises and provide 168 flats to existing members without consideration. Separate agreements were executed with individual members. Redevelopment work commenced in 2015 after obtaining required permissions. Part occupation certificates were issued by the relevant authorities on 30 December 2022, 5 January 2024, and 16 February 2024. Between November 2022 and June 2025, the petitioner handed over 168 flats to existing members and 12 flats to MHADA without consideration. The remaining 128 flats were sold as free-sale flats and taxes were duly complied with.
