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SAKET AGARWAL vs. UNION OF INDIA
(Bombay High Court)

Hon'ble Judges:

G. S. KULKARNI
JITENDRA JAIN

Pet. Counsel

Bharat Raichandani

Res. Counsel

Himanshu Takke

Petitioner / Applicant	SAKET AGARWAL
Respondent	UNION OF INDIA
Court	Bombay High Court
State	Maharashtra
Date	Aug 31, 2023
Order No.	WRIT PETITION (L) NO. 22585 OF 2023
Citation	2023(8) TAXREPLY 7899
Original Order
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ORDER
ORDER P. C. 1. This petition under Article 226 of the Constitution of India is filed primarily praying for a relief that the communication dated 21 April 2023 as issued by the respondent-State Tax Officer (C-804), Nodal Division-I, Mumbai, insofar as the same is issued against the petitioner, be quashed and set aside. The impugned communication is issued to the Officer-In- Charge of the Central Depository Services (India) Ltd. It is issued in exercise of the powers under Section 83 of the Maharashtra State Goods and Services Tax Act,2017 (for short ‘the MGST Act’). 2. We had heard the present proceedings on 29 August 2023 and had adjourned the same to enable the learned AGP to take instructions as to whether the State Tax Officer would be the proper officer to exercise jurisdiction under Section 83 of the MGST Act so as to issue the impugned communication.- 3. Today Mr.Takke, learned AGP, on instructions, has fairly stated that the State Tax Officer would....