Patil Construction & Infrastructure Ltd. Vs Commissioner of State Tax & Ors
Date: May 2, 2024
Subject Matter
Provisional attachment must not be based on arbitrary discretion but on a genuine apprehension that the taxpayer may evade liabilities
Summary
In the case of Patil Construction & Infrastructure Ltd. Vs. Commissioner of State Tax & Ors., the Bombay High Court delved into the interpretation of Section 83 of the MGST Act concerning provisional attachment orders issued by GST Authoritie…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT The above Writ Petitions are filed seeking quashing of impugned orders in FORM GST DRC-22 dated 5 th April 2024 (Exhibit-A to the Petition). These attachment orders at Exhibit A have been issued pursuant to an attachment order passed by the GST Authorities under Section 83 of the Maharashtra Goods and Services Tax Act, 2017 ( “MGST Act&rdq…