Case Note & Summary
The petitioner, Skytech Rolling Mill Pvt. Ltd., filed a writ petition under Article 226 of the Constitution before the High Court of Bombay, challenging the action of the Joint Commissioner of State Tax, Raigad Division, under Section 83 of the Maharashtra Goods and Service Tax Act, 2017. The respondent had provisionally attached the petitioner's cash credit account with ICICI Bank on 8 May 2025. The petitioner contended that the attachment was illegal and sought its quashing. During the hearing, both parties consented to the issuance of rule and its immediate returnability. The court noted that there was no dispute that the attached account was a cash credit account. The matter was fixed for further hearing after the rule was made returnable immediately. The judgment did not proceed to a final determination on the merits of the challenge, and no final relief was granted in the available text.
Headnote
A) Tax Law - Goods and Services Tax - Section 83 of the Maharashtra Goods and Service Tax Act, 2017 - Provisional attachment of cash credit account - Petition under Article 226 challenging the attachment of petitioner's cash credit account with ICICI Bank on 8 May 2025 - Court issued rule and made it returnable immediately with the consent of parties - Held that rule be made returnable immediately (Paras 1-3).
Issue of Consideration
Whether the provisional attachment of the petitioner's cash credit account under Section 83 of the Maharashtra Goods and Service Tax Act is valid in law.
Final Decision
Rule issued and made returnable immediately with consent of parties. Matter adjourned for further hearing. No final order on merits was passed in the provided extract.
Law Points
- Provisional attachment under Section 83 of MGST Act
- writ jurisdiction under Article 226
- cash credit account attachment
Case Details
2025 LawText (BOM) (06) 9
Writ Petition No. 1928 of 2025
M.S. Sonak, Jitendra Jain
Mr Tanmay Phadke for Petitioner, Mr Amar Mishra for Respondent Nos.1 to 3
Skytech Rolling Mill Pvt. Ltd.
Joint Commissioner of State Tax Nodal 1, Raigad Division
Subscribe to unlock Case Details (Citation, Judge, Date & more)
Subscribe Now
Nature of Litigation
Petition under Article 226 challenging provisional attachment of a cash credit account under Section 83 of the Maharashtra Goods and Service Tax Act, 2017.
Remedy Sought
Petitioner sought quashing of the provisional attachment order dated 8 May 2025 and release of the attached cash credit account.
Filing Reason
The respondent provisionally attached the petitioner's cash credit account with ICICI Bank, affecting business operations, purportedly under Section 83 of the MGST Act.
Issues
Whether provisional attachment of a cash credit account under Section 83 of MGST Act is permissible without prior show cause notice or demand?
Whether the writ petition is maintainable against such provisional attachment?
Judgment Excerpts
Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties.
This Petition under Article 226 of the Constitution of India challenges the action of Respondent No.1, dated 8 May 2025, under Section 83 of the Maharashtra Goods and Service Tax Act (MGST Act) whereby the cash credit account of the Petitioner with ICICI Bank has been attached provisionally.
There is no dispute that the account attached under Section 83 of the MGST Act is 'cash credit account'.
Procedural History
The petitioner filed writ petition No. 1928 of 2025 under Article 226 before the High Court of Bombay, challenging the provisional attachment order dated 8 May 2025. The matter came up for hearing on 10 June 2025. The court issued rule and, with the consent of both counsel, made it returnable immediately. The matter was directed to be listed for further proceedings.
Acts & Sections
- Constitution of India: Article 226
- Maharashtra Goods and Service Tax Act, 2017: Section 83
