Bank attachment notice in GST DRC-13 without notice & opportunity of hearing is untenable

Om Prakash Store Vs State of Jharkhand (Jharkhand High Court) Held that in absence of proper show cause notice u/s. 73 (1) of the JGST Act and proper opportunity of hearing, issuance of the bank attachment notice contained in GST DRC-13 u/s. 79(1)(c) is untenable in law Facts- The specific case of the petitioner is that no show cause notice, summary of show cause notice, adjudication order and summary of order was ever served to the petitioner. As a matter of fact, all of a sudden the bank attachment notice contained in GST DRC-13 u/s. 79(1)(c) dated 08.09.2021 was issued to the banker of the ...