M/s SHREE MOMAI ENTERPRISES MANNEQUINS COSMETIC INDIA v. STATE OF MAHARASHTRA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
M/s SHREE MOMAI ENTERPRISES MANNEQUINS COSMETIC INDIA
v.
STATE OF MAHARASHTRA & ORS.
WRIT PETITION (L) No. 10638 of 2025 dated 29.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 83
Decision : In favour of assessee
Provisional attachment – Bank accounts attached without issuance of show cause notice quantifying GST demand – Petitioner engaged in selling cigarettes without invoices and claiming wrongful ITC – Petitioner paid Rs. 26 crores & balance unpaid – Attachment caused disproportionate hardship as petitioner unable to receive remittances or make payments – Petitioner undertook not to withdraw existing balance in attached accounts – Held: Writ petition disposed – Petitioner undertaking to maintain existing balance accepted by Court – Attachment orders lifted subject to undertaking – Banks directed to ensure balance not reduced below level at time of attachment – Petitioner permitted to operate accounts for receiving remittances and making payments from new receipts.
Represented By:
Counsel for the Petitioner: Rajiv Chavan, Senior Advocate, with Bhairavi Waravdekar, Asmi Desai, Sonam Pandey & Rashmi Tiwari, i/b, Chetan Rajkarne
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