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2022 (3) TMI 794 - HC - GSTNon-compliance of the principles of natural justice - non-issuance of SCN - failure to follow the procedure prescribed under Section 73 of JGST Act - HELD THAT:- A perusal of the adjudication order dated 1st November 2021 would itself show that no show-cause notice under Section 73(1) of the Act was issued and petitioner denies issuance of any summary of show-cause notice either. It is submitted that in those circumstances, the respondents may be restrained from taking any coercive steps for realizing the amount in question through the garnishee notice from the petitioner’s bank Punjab National Bank. Learned counsel for the respondents-State seeks short time to file a counter affidavit - As prayed for by Mr. Rahul Saboo, learned S.C.-I, list the matter on 22nd March 2022. Counter affidavit be filed by 21st March 2022.
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