Demand order passed without affording opportunity of hearing to the petitioner, on this short ground alone, this court quashed the impugned order.
Attachment of bank accounts— In the instant case, petitioner has raised several contentions, including non-application of mind on the part of the authorities; the order passed without affording adequate opportunity of hearing; for extraneous factors, only to cover up inaction on the part of the authorities, who after attachment, recovered the amount from the petitioner's Bank Account and that no adequate opportunity of hearing was afforded to the petitioner before carrying out the impugned action.
Undisputedly, the information was not uploaded on the GST Portal and the notice cannot be said to have been served upon the petitioner, for copy of the receipt of the Gmail does not indicate the petitioner's name.
Held that— On this short ground alone, this court quash the original order. And respondent is directed to de-freezing/de-attaching of the bank account(s) of the writ-petitioner.
Demand order passed without affording opportunity of hearing to the petitioner, on this short ground alone, this court quashed the impugned order.
Attachment of bank accounts— In the instant case, petitioner has raised several contentions, including non-application of mind on the part of the authorities; the order passed without affording adequate opportunity of hearing; for extraneous factors, only to cover up inaction on the part of the authorities, who after attachment, recovered the amount from the petitioner's Bank Account and that no adequate opportunity of hearing was afforded to the petitioner before carrying out the impugned action.
Undisputedly, the information was not uploaded on the GST Portal and the notice cannot be said to have been served upon the petitioner, for copy of the receipt of the Gmail does not indicate the petitioner's name.
Held that— On this short ground alone, this court quash the original order. And respondent is directed to de-freezing/de-attaching of the bank account(s) of the writ-petitioner.