Recovery notices and bank attachment orders - No opportunity of ...

Court Restores Case for Petitioner to Be Heard After Bank Orders Issued Without Hearing on Tax Discrepancies.

April 2, 2024

Case Laws GST HC

Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed that the petitioner was not given a proper opportunity to be heard before the issuance of the assessment order. Despite the petitioner's submission of a reply, no opportunity for a personal hearing was provided. - Considering that approximately 50% of the tax liability was recovered by debiting the petitioner's bank account, the court deemed it necessary to provide the petitioner with an opportunity to be heard. - Matter restored back.

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Recovery notices and bank attachment orders - No opportunity of ...

Court Restores Case for Petitioner to Be Heard After Bank Orders Issued Without Hearing on Tax Discrepancies.

April 2, 2024

Case Laws GST HC

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