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<h1>Supreme Court Notice Served: Procedural Delay Acknowledged and Legal Representative Confirms Judicial Process Advancement</h1> SC issued notice to respondent, effectively condoning procedural delay. A legal representative accepted the notice on behalf of the opposing party, ... Condonation of delay in filing appeal - Jurisdiction and Authority in GST Proceedings - Power of CGST Authority / DGGI over State GST authorities - Attachment of Bank accounts without Determination of Liability - HELD THAT:- Delay condoned. Issue notice to the respondent. The Supreme Court condoned delay and issued notice to the respondent. Mr. Kishore Kunal accepted notice on behalf of the respondent.