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

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