GST Recovery proceedings initiation without notice is unsustainable

Anantham Silks Vs State Tax Officer (Madras High Court) HC Held that in the present case the department vide Form GST DRC-09 issued communication to the bank to recover the due from the petition u/s 79 without issuance of notice u/s 74(1) and without giving opportunity of being heard is not proper. Facts- During the course of the surprise inspection, the inspection team found certain irregularities in the transactions of the dealers and revision of assessment was made based on the inspection report. It was alleged that the respondent has issued communication in Form DRC-01A pointing out the de...