The petitioner’s cash credit account with ICICI Bank was provisionally attached under Section 83 of the Maharashtra Goods and Service Tax (MGST) Act. The question before the court was whether a cash credit account qualifies as “property” that can be attached under section 83. The court held that a cash credit account, being a liability owed by the account holder to the bank, does not constitute property belonging to the taxable person as defined under Section 83 of the MGST Act. The phrase “including bank account” in the section was interpreted to exclude cash credit accounts, as they are not assets of the account holder. Relied on Manish Scrap Traders v. Principal Commissioner, (2022) 141 taxmann.com 153 (Guj) (HC) ; J.L. Enterprises v. Assistant Commissioner, (2023) 152 taxmann.com 278 (Cal) (HC) ;  Sargam Foods Pvt. Ltd. & Anr. v. State of Maharashtra & Ors, Writ Petition No. 4313 of 2008. [WP.No. 1928 of 2025 dt. 10-06-2024]