MISHAL J. SHAH HUF (KEEYAN ENTERPRISES) v. STATE OF MAHARASHTRA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P. Colabawalla, Justice & Firdosh P. Pooniawalla, Justice
MISHAL J. SHAH HUF (KEEYAN ENTERPRISES)
v.
STATE OF MAHARASHTRA & ORS.
WRIT PETITION (L) NO.38480 OF 2024 WITH SHOW CAUSE NOTICE NO.16 OF 2024 dated 07.01.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Provisional attachment – During pendency of writ, account de-frozen, rendering petition infructuous – Arrest of Karta of petitioner HUF by GST officers noted by Court as prima facie interference with administration of justice – Show cause for contempt issued to officers – Officers filed affidavits tendering unconditional apology, clarifying arrest in connection with another company – Held: Writ petition disposed of as infructuous – Court accepted apology, discharged show cause, cautioned officers to adhere strictly to law before making arrests.
Represented By:
Counsel for the Petitioner: Prasanna Namboodiri, Adv.Pratibha Namboodiri, Adv.Tejal Darekar, Adv. Rishabh Sinha, Adv. Pallavi Dabak, Adv.P.S.Patkar
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