Section 79 of the CGST Act, 2017— Recovery of dues —-- The petitioner challenged the impugned attachment notice dated 19.10.2022, whereby, the respondent has proposed to attach the bank account under Section 79 of the Act, on the ground that they have not paid the tax and penalty amount as stipulated under the summary of the order in Form GST-DRC-07 dated 31.03.2022. The petitioner contended that only the summary of the order dated 31.03.2022 was served on them. Further, the respondent has included the penalty though in the SCN, the petitioner was not called upon to submit an explanation with regard to the penalty amount. The court observed that only the summary of the impugned order was sent to the petitioner and no speaking order has been passed by the respondent.

Held that:- The Hon’ble High Court set aside the impugned assessment order dated 31.03.2022 and the consequential recovery notice dated 19.10.2022 and remanded the matters back to the respondent for fresh consideration on merits and in accordance with law. The petitioner is permitted to file a reply to SCN within a period of two weeks. On receipt of the said reply, after affording a fair hearing to the petitioner including granting them the right of personal hearing, the respondent is directed to pass final orders on merits and in accordance with law.