M/s SHUBH CORPORATION v. STATE OF MAHARASHTRA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice
M/s SHUBH CORPORATION
v.
STATE OF MAHARASHTRA & ORS.
WRIT PETITION No. 5183 of 2025 dated 07.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 83
Decision : In favour of assessee
Provisional attachment – Bank account freeze – Search conducted under Section 67 with no subsequent summons or show cause notice – Bank account attached without any pending proceedings for tax determination or issuance of notice – Absence of ongoing proceedings and failure to disclose basis of reason to believe renders action arbitrary – Held: Writ Petition disposed – Order quashed & set aside – Department not precluded from issuing show cause notice or recovering tax in accordance with law.
Represented By:
Counsel for the Petitioner: Brijesh Pathak, Advocates
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