Recovery of GST - Validity of garnishee proceeding - violation ...
GST
September 27, 2023
Recovery of GST - Validity of garnishee proceeding - violation of principles of natural justice - the respondent authorities have not issued any notice in terms of Section 79(1) of CGST Act, 2017 to the assessee to submit his reply/explanation to the demand notice for delay payments. Instead, the respondent Authorities have straight away issued garnishee proceedings under Section 79 of CGST Act, 2017, by which the petitioner’s bankers were directed to debit the alleged tax dues, which is referred to 73 of the CGST Act, 2017. - garnishee proceedings quashed - HC
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