Bombay HC Accepts GST Officers’ Apology for Improper Arrest of Taxpayer

Mishal J. Shah HUF Vs State of Maharashtra & Others (Bombay High Court) Bombay High Court addressed a writ petition filed by Mishal J. Shah HUF, seeking to quash a notice under Form GST DRC-22 and to remove the provisional attachment of a bank account. During the proceedings, the petitioner informed the court that the bank account had already been defrozen, rendering the reliefs sought in the petition redundant. Consequently, the petition was not pressed further. The court also examined the conduct of GST officers who arrested Mishal J. Shah, the Karta of the HUF, in connection with allege...