SKYTECH ROLLING MILL PVT. LTD. v. JOINT COMMISSIONER OF STATE TAX NODAL 1 RAIGAD DIVISION – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
SKYTECH ROLLING MILL PVT. LTD.
v.
JOINT COMMISSIONER OF STATE TAX NODAL 1 RAIGAD DIVISION
WRIT PETITION No. 1928 of 2025 dated 10.06.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017 / Maharashtra Goods & Services Tax Act
Relevant Section : Section 83
Decision : In favour of assessee
Provisional attachment – Whether cash credit account constitutes “property” attachable under Section 83 of MGST Act ? – Department provisionally attached petitioner cash credit account with bank – Cash credit account represents liability owed by account holder to bank for loan facility not property belonging to account holder – Phrase “including bank account” in Section 83 refers to non cash-credit bank accounts – Gujarat High Court precedents support non-attachability of cash credit accounts – Held: Writ petition allowed – Impugned attachment order quashed as wholly without jurisdiction – Cash credit account cannot be treated as “property” under Section 83 – Respondents directed to withdraw attachment letter immediately and inform bank within 24 hours – Order does not preclude recovery through other lawful modes.
Represented By:
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member