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Bombay HC Quashes MGST Act Section 83 Bank Attachment Order
Case Law Details
- Case Name
- Goisu Realty Pvt. Ltd. Vs State of Maharashtra & Ors. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Goisu Realty Pvt. Ltd. Vs State of Maharashtra & Ors. (Bombay High Court)
In Goisu Realty Pvt. Ltd. vs. State of Maharashtra & Ors., the Bombay High Court ruled in favor of the petitioner, setting aside the provisional attachment of its bank account under Section 83 of the MGST Act. The case arose when the Joint Commissioner of State Tax issued an order on January 28, 2025, attaching Goisu Realty’s bank account, citing alleged wrongful availing of Input Tax Credit (ITC) under Section 17(5)(d) of the MGST Act. The petitioner, represented by Senior Counsel Mr. Sridharan, argued that ...
