InWrit Petition (L) No. 22585 of 2023 -BOM HC- Bombay High Court clarifies jurisdiction of state tax officer under Section 83 of MGST Act
Justice G.S. Kulkarni & Justice Jitendra Jain [31-08-2023]

Read Order: Saket Agarwal v. Union of India

Chahat Varma

New Delhi, September 15, 2023: The Bombay High Court has disposed of a writ petition after the State Tax Officer withdrew a communication, issued to the petitioner, under Section 83 of the Maharashtra State Goods and Services Tax Act, 2017.

During the proceedings, which took place on August 29, 2023, the division bench had adjourned the case to allow the AGP to seek instructions regarding whether the State Tax Officer was the appropriate authority to exercise jurisdiction under Section 83 of the MGST Act, for issuing the communication in question.

The AGP, upon seeking instructions, acknowledged that the State Tax Officer did not possess the jurisdiction to issue the communication in question. Consequently, the officer who issued the communication chose to withdraw it.

In light of this withdrawal, the bench directed that an immediate notice of this withdrawal should be sent to the Officer-In-Charge of the Central Depository Services (India) Ltd. The petitioner was also instructed to inform the CDS (India) Ltd. about the withdrawal of the communication.

Considering the withdrawal of the communication, the bench deemed further adjudication of the petition unnecessary and disposed of the writ petition accordingly.