Bombay HC Quashes GST Bank Attachment Due to Absence of Reasoned Order

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 Ac...