Illegal Bank Account Attachment Violates Right To Property Under Article 300A; Bombay High Court
The Bombay High Court has delivered a significant blow to arbitrary tax enforcement, quashing a Provisional Attachment of bank accounts under the Maharashtra Goods and Services Tax (MGST) Act, 2017. The Court described the state’s actions as "high-handed" and a "conscious departure" from mandatory legal requirements, emphasizing that officials cannot treat the property of citizens as easy targets for "pre-emptive strikes." The Story: A Business Under Siege The dispute began…