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2022 (4) TMI 193 - GUJARAT HIGH COURTProvisional attachment of Bank Accounts - ex-parte order - opportunity of personal hearing not provided - HELD THAT:- It appears from the materials on record that a show-cause notice came to be issued to the writ applicant in Form GST DRC-01 dated 24th August, 2020 calling upon the writ applicant to show-cause as to why an amount of ₹ 16,21,853/- shall not be levied with interest and penalty for the alleged contraventions as mentioned in the show-cause notice - Upon receipt of such show-cause notice, a formal reply was filed wherein the writ applicant requested the authority concerned to furnish him few documents which were referred to and relied upon in the show-cause notice. It is not in dispute that such documents as demanded by the writ applicant never came to be issued at any point of time. It appears that, thereafter, the authority concerned proceeded to pass the final order in MOV-07. In the facts and circumstances of the case, the impugned order passed by the authority concerned in MOV-07 is hereby quashed and set aside. The matter is remitted to the concerned authority. The concerned authority shall furnish all the documents as demanded by the writ applicant at the earliest - Application allowed.
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