HC Disposes GST Appeal as Officer Withdraws non-jurisdictional Section 83 Order

Saket Agarwal Vs Union of India (Bombay High Court) Introduction: In a significant decision, the Bombay High Court has clarified the jurisdictional boundaries concerning Section 83 of the Maharashtra State Goods and Services Tax Act, 2017 (MGST Act). In the case of Saket Agarwal Vs Union of India, the court found that the State Tax Officer did not have jurisdiction to issue communication under this section. Filing of the Petition: The petitioner, Saket Agarwal, filed a petition under Article 226 of the Indian Constitution. The primary relief sought was the quashing of a communication dated 21 ...