NAVIN VISHWANATHAN PROP OF M/S ORIENTAL FACILITY vs STATE OF MAHARASHTRA THROU. THE SEC. MINISTRY OF FINANCE AND ORS

Judgment text excerpt

7-A. WP 8709.2025.doc Navin Vishwanathan vs. State of Mah. IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 8709 OF 2025 Navin Vishwanathan Prop. of M/s. Oriental Facility … Petitioner V/s. State of Maharashtra and Ors. … Respondents _______________________________________ Mr. Sujit Sahoo a/w. Mr. Suresh Sharma a/w. Mr. Varun Sharma a/w. Mr. Zainab Barmwala a/w. Ms. Reetu Sharma for the Petitioner Ms. Shruti D. Vyas, Addl.G.P. a/w. Mr. Aditya R. Deolekar, AGP for Respondents - State _______________________________________ CORAM : G.S. KULKARNI AND FARHAN P. DUBASH, JJ. RESERVED ON : 26th MARCH 2026 PRONOUNCED ON : 15th APRIL 2026 Judgment (Per Farhan Dubash, J.) : 1. Rule. Rule made returnable forthwith. Learned Additional Government Pleader waives service for the Respondents. By consent of parties, the Petition is taken up for final disposal at the stage of admission. 2. The present Petition under Articles 226 and 300A of the Constitution of India challenges a communication dated 21st March 2025 issued by Page 1 of 18 ------------------------------------- Order dated 26th March 2026 7-A. WP 8709.2025.doc Navin Vishwanathan vs. State of Mah. Respondent No. 2 under Section 79(1)(c) read with Section 93(1)(a) of the Central Goods and Services Tax Act, 2017 (“CGST Act”), whereby the Petitioner's bank account bearing no. 41485511814 maintained with the State Bank of India, CBD Belapur Branch, came to be attached for recovery of alleged outstanding GST dues of the Petitioner's deceased father. FAC T S I N B R I E F 3. The material facts, briefly stated, are as follows: (a) The Petitioner's father, late Mr. Pudugraman Neelakantan Vishwanathan, carried on his proprietorship business under the trade name “M/s. Oriental Facility”, holding