Case LawWrit Petition(L) NO.5182 of 2020
Praful Nanji Satra Vs State Of Maharashtra
- Court:
- High Court
- Bench:
- Bombay
- Date:
- March 31, 2021
- Type:
- Writ Petition
- Members:
- UJJAL BHUYAN & MILIND N. JADHAV
Subject
Power to provisionally attach a property u/s 83 cannot be delegated
Provisional Attachment
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…
Judgement
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…