GST: Bombay HC Quashes Bank Recovery Notice for Denial of Petitioner’s Hearing

Galaxy International Vs Union of India & Ors. (Bombay High Court) Bombay HC quashes recovery notice issued to a Bank holding that the notice must be issued to the Petitioner & an opportunity must be given to rebut the presumption of liability The Bombay High Court, in the case of M/s. Galaxy International v. Union of India & Ors., recently quashed a recovery notice issued to a bank under Section 79(1)(c) of the Central Goods and Services Tax (CGST) Act, 2017. The court determined that such notices must be served directly to the person from whom money is believed to be due, allowing...