Praful Nanji Satra Vs State Of Maharashtra
Date: March 31, 2021
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): UJJAL BHUYAN & MILIND N. JADHAV
Subject Matter
Power to provisionally attach a property u/s 83 cannot be delegated
Summary
1. Under section 83 of the MGST Act, it is the Commissioner which has the competence to carry out provisional attachment of property including bank account subject to fulfillment of the preconditions of section 83. As we have already noticed, the wor…
Heard Mr. Pande, learned counsel for the petitioner and Ms. Jyoti Chavan, learned AGP for the respondents/State. 2. By fling this petition under Article 226 of the Constitution of India, petitioner seeks quashing of provisional attachment order dated 19.06.2020 issued by respondent no.3 attaching the bank account of the petitioner maintained with the ICICI Bank, Andheri West Branch, Mumbai. 3. Cas…