Parallel GST Investigations on Same ITC Issue Held Impermissible by Bombay HC

B. B. Metal Vs Joint Commissioner of State Tax (Bombay High Court) In B. B. Metal Vs Joint Commissioner of State Tax, the Bombay High Court considered a writ petition challenging provisional attachment orders dated 17.09.2025 passed by the State Tax Authorities attaching five bank accounts of the petitioner under the MGST Act. The petitioner primarily contended that the State Tax Authorities had initiated proceedings and attached the bank accounts even though the Central Tax Authorities were already investigating and seeking to recover the same alleged GST liability for the same period and sub...