Shubh Corporation Vs State of Maharashtra
Date: May 6, 2025
Subject Matter
Bank Account cannot be attached without a confirmed tax liability and necessary evidence
Summary
The Bombay High Court invalidated a provisional attachment order of Shubh Corporation's bank account, which was issued by the Joint Commissioner of State Tax under Section 83 of the MGST Act. Shubh Corporation, engaged in the export of heavy machiner…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. The Respondent waives service. Rule is made returnable forthwith and heard finally with the consent of parties. 2. The above Writ Petition is filed seeking to quash and set aside the impugned order dated 27 th January 2025 issued by the 2 nd By the impugned order, the Bank Account No. 40280285699 held with the 3rd Respondent (Stat…