NAVIN VISHWANATHAN PROP. OF M/s ORIENTAL FACILITY v. STATE OF MAHARASHTRA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Farhan P. Dubash, Justice
NAVIN VISHWANATHAN PROP. OF M/s ORIENTAL FACILITY
v.
STATE OF MAHARASHTRA & ORS.
WRIT PETITION No. 8709 of 2025 dated 15.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 79, 83 & 93
Rule Number : Rule 142
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Provisional attachment – Recovery of petitioner deceased father GST dues – Separate GST registrations for father and petitioner proprietorships using same trade name but distinct places of business – Department attached petitioner bank account under Sections 79(1)(c) and 93(1)(a) CGST Act without prior show cause notice or hearing – No determination if petitioner continued deceased business – Provisional attachment under Section 83 requires opinion based on tangible material protecting revenue – Principles of natural justice violated – Held: Writ petition allowed – DRC-13 quashed – Bank account defreezed – Department at liberty to initiate proceedings under Section 93.
Represented By:
Counsel for the Petitioner: Sujit Sahoo a/w. Suresh Sharma a/w. Varun Sharma a/w. Zainab Barmwala a/w. Reetu Sharma
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