MGST – Page 2 – OnlineTaxUpdate

State Tax Officer does not have jurisdiction to issue notice for ‘Provisional attachment’ under Section 83 of MGST Act

byCA Bimal Jain15/09/202315/09/2023

The Hon’ble Bombay High Court in Saket Agarwal v. Union of India held that, the State Tax Officer does not have any jurisdiction to issue notice/communication under Section 83 of the MGST Act.

GST Article High Court

Section 13(8)(b) and Section 8(2) of the IGST Act are constitutionally valid but cannot levy tax under CGST and MGST Acts

byCA Bimal Jain14/06/202314/06/2023

The Hon’ble Bombay High Court in Dharmendra M. Jani v. Union of India [Writ Petition No. 2031 of 2018 dated June 06, 2023] held that the provisions of Section 13(8)(b) and Section 8(2) of the Integrated Goods and Services Tax…