The petitioner is a former director of a company. He had resigned. His account came to be attached under Section 83 of the CGST Act by the State Tax Officer for alleged pending dues of the company. The attachment was challenged by way of writ.
It was contended that attachment under section 83 can be only initiated by the Commissioner of CGST and not State Tax officer.
The Bombay High Court allowed petition. The counsel for the Revenue accepted that the attachment order could not be passed by the state tax officer and withdraws the attachment.
Saket Agarwal vs. Union of India & Ors. – WP(L) No. 22585 of 2023 (Bom. HC.)
