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

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