GST DAILY – 371 : Bank a/c attachment to be lifted as assessee was unaware of GST notices uploaded on portal

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Bank a/c attachment to be lifted as assessee was unaware of GST notices uploaded on portal

THE HON’BLE MADRAS HIGH COURT IN THE CASE OFTvl. Zen Machine Tools V/s State Tax Officer

, decided on 8-8-2024

 👉 Issue:-

✔️ Is bank attachment justified if disputed tax had already been recovered?.

👉 The Hon’ble High Court Judgement:-

✔️ Where in violation of principles of natural justice, orders were passed demanding tax, penalty and interest, and assessee came to know about same only after bank attachment, since disputed tax had already been recovered, bank attachment could not survive.

Section 73 of Central Goods and Services Tax Act, 2017 read with Article 226 of Constitution of India