Navin Vishwanathan Vs State of Maharashtra and Ors
Date: April 14, 2026
Subject Matter
Bank Account Attachment for Deceased Father's GST Dues Set Aside for Lack of Notice
Summary
The petition has been allowed , and the attachment of the petitioner's bank account for his deceased father's GST dues has been set aside . The High Court ruled that recovery proceedings against a legal heir cannot be initiated without a prior show c…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule made returnable forthwith. Learned Additional Government Pleader waives service for the Respondents. By consent of parties, the Petition is taken up for final disposal at the stage of admission. 2. The present Petition under Articles 226 and 300A of the Constitution of India challenges a communication dated 21 st March…