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Illegal Bank Account Attachment Violates Right To Property Under Article 300A; Bombay High Court

14 Apr 2026 3 min read
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…

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