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SUNBRIGHT DESIGNERS PVT. LTD. vs. THE STATE OF MAHARASHTRA & OTHERS
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR
ABHAY AHUJA, JJ.
Pet. Counsel
Brijesh Pathak
Res. Counsel
Shruti D. Vyas

Petitioner / Applicant

SUNBRIGHT DESIGNERS PVT. LTD.

Respondent THE STATE OF MAHARASHTRA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Jan 7, 2023
Order No.

WRIT PETITION NO. 7070 OF 2022

Citation

2023(1) TAXREPLY 6844
Original Order
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ORDER

The Petitioner is before us challenging the order passed by the Respondent in attaching the bank account no. 50200006372609 vide order bearing reference no. JC-INV-C/2022-23/DRC-22/B-44 Mumbai dated 21 April 2022 and for direction to allow the operation of the bank account against the action taken by the Respondents under Section 83 of the Maharashtra Goods and Services Act, 2017. 2. Apart from factual aspects raised by the Petitioner contending that the bank account of the Petitioner was not liable to be attached, Petitioner has also raised an issue of jurisdiction of the Respondent-Authority. According to the Petitioner, the Petitioner is a registered person under the CGST Act falling within the jurisdiction of Tamil Nadu GST Act, 2017 and the Respondent No.2 to 4 being officers appointed under MGST Act, 2017 will not have jurisdiction over the Petitioner. Learned Counsel for the Petitioner states that this being the issue of jurisdiction, the Petitioner is entitled to invoke ....

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