Skytech Rolling Mill Pvt Ltd vs Joint Commissioner of State Tax Nodal 1 Raigad Division

3. ______________________________________________________ CORAM : M.S. Sonak & Jitendra Jain, JJ. DATED : 10 June 2025 ORAL JUDGMENT (Per Jitendra Jain,J.):- 1. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 2. This Petition under Article 226 of the Constitution of India challenges the action of Respondent No.1, dated 8 May 2025, under Section 83 of the Maharashtra Goods and Service Tax (MGST Act) whereby the cash credit account of the Petitioner with ICICI Bank has been attached provisionally. 3. Heard learned counsel for the Petitioner and the Respondents. 4. There is no dispute that the account attached under Section 83 of the MGST Act is "cash credit account". 902.WP.1928.25.DOCX Therefore, the short issue which arises for our consideration is whether on a reading of Section 83 of the MGST Act, a "cash credit account" can be provisionally attached by exercising power under the said Section. 5. Section 83 of the MGST Act reads as under:- Section 83. Provisional attachment to protect revenue in certain cases.- 1 [(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter