Recovery from Legal Heir without Prior Adjudication and Notice is Jurisdictionally Invalid
The Hon’ble Bombay High Court in the case of Navin Vishwanathan Prop. of M/s. Oriental Facility held that invocation of recovery proceedings under Section 79 of the CGST Act, 2017 against the bank account of a legal heir, without prior adjudication of liability under Section 93 of the CGST Act, 2017 …