State Tax Officer does not have jurisdiction to issue notice for ‘Provisional attachment’ under Section 83 of MGST Act

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..... State Tax Officer does not have jurisdiction to issue notice for ‘Provisional attachment’ under Section 83 of MGST Act - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 18-9-2023 - The Hon ble Bombay High Court in SAKET AGARWAL VERSUS UNION OF INDIA - 2023 (9) TMI 558 - BOMBAY HIGH COURT held that, the State Tax Officer does not have any jurisdiction to issue notice/communi .....

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..... cation under Section 83 of the Maharashtra State Goods and Services Tax Act, 2017 ( the MGST Act ) . Facts: Saket Agarwal ( the Petitioner ) was aggrieved by the notice/communication dated April 21, 2023 ( the Impugned Communication ) as issued by the State Tax Officer by exercising power under Section 83 of the MGST Act to Officer-In-Charge of the Central Depository Service .....

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..... s (India) Ltd. The Petitioner filed writ before the Hon ble Bombay High Court to quash the Impugned Communication. Issue: Whether the State Tax Officer can issue notice of provisional attachment under Section 83 of the MGST Act ? Held: The Hon ble Bombay High Court in SAKET AGARWAL VERSUS UNION OF INDIA - 2023 (9) TMI 558 - BOMBAY HIGH COURT held as under: He .....

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..... ld that, the State Tax Officer does not have any jurisdiction to issue such communication under Section 83 of the MGST Act . Stated that, since the Impugned communication itself is being withdrawn, the Petitioner may send an intimation of withdrawal of such communication be immediately to the Officer-In-Charge of the Central Depository Services (India) Ltd. (Author can be reached at .....

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..... [email protected] ) - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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