Duty demand and attachment of bank account without opportunity of being heard unjustified: Madras HC

Tvl. Mohanasundaram Senthilvelu Vs State Tax Officer (Madras High Court) Madras High Court held that impugned order confirming demand u/s. 73 of the CGST Act and issuing bank attachment notice set aside as order was passed without giving an opportunity of being heard. Accordingly, order held as passed in violation of principles of nature justice. Facts- Vide the present petition, the petitioner alleges that the proceedings initiated u/s. 61 of the CGST Act, 2017, for the Financial Year 2018-2019, resulted in a Show Cause Notice (SCN) dated 22.12.2021, for excess Input Tax Credit (ITC) of Rs.4,...