Attachment notice issued without any assessment under section 73 or 74 for the tax demanded not valid – madras high court

Rayan Traders vs Principal Chief Commissioner of GST (Madras High court) It is an admitted position in this case that there has been no order of assessment or any other order passed under the applicable provisions making a determination of the aforesaid amount as being ‘due’ from the petitioner. Neither has the petitioner been assessed under Sections 73 or 74, nor has there been any order passed reversing the Input Tax Credit that is claimed by the petitioner. In such circumstances, it is my considered view that the impugned notice has no legs to stand. FULL TEXT OF THE JUDGMENT/O...