BAJAJ INTERNATIONAL REALTY PRIVATE LIMITED v. THE STATE OF MAHARASHTRA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
BAJAJ INTERNATIONAL REALTY PRIVATE LIMITED
v.
THE STATE OF MAHARASHTRA & ORS.
WRIT PETITION No. 922 of 2026 dated 26.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 67, 70 & 83
Rule Number : Rule 159
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Matter remanded back
Provisional attachment – Section 83 – Multiple bank accounts attached during pendency of Section 67 investigation – Pre-SCN intimation under Section 74(5) alleging GST liability on free handover of redeveloped flats to housing society members and MHADA – Petitioner in redevelopment business handed over flats without consideration post occupation certificates – Objections filed under Rule 159(5) rejected without reasons despite detailed submissions denying supply liability – Petitioner relied on Radha Krishan Industries(2021) holding attachment power draconian requiring reasoned orders post-hearing and live nexus to revenue protection – Petitioner relied on coordinate bench decision(2022) holding non-speaking rejection orders illegal – Held: Orders quashed – Matter remanded to authority for fresh reasoned order post hearing – Pre-SCN proceedings kept open.
Represented By:
Counsel for the Petitioner: V. Laxmikumaran (thr. V.C.) with Shanmuga Dev i/b. Sriram Sridharan
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