Garnishee proceedings under section 73(1) CGST Act invalid for no demand notice and natural justice breach; disposed for low tax SC affirmed that garnishee proceedings under section 73(1) CGST Act were flawed because no demand notice was issued and principles of natural justice were ...
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Garnishee proceedings under section 73(1) CGST Act invalid for no demand notice and natural justice breach; disposed for low tax
SC affirmed that garnishee proceedings under section 73(1) CGST Act were flawed because no demand notice was issued and principles of natural justice were violated. HC had held the respondent authorities' action invalid for lack of notice; SC disposed of the Special Leave Petition on the limited ground of low tax effect, effectively upholding the HC's finding of procedural invalidity while resolving the matter on the basis of minimal fiscal impact.
The Supreme Court, with Justices J.B. Pardiwala and R. Mahadevan presiding, granted condonation of delay and exemption from filing a certified copy of the impugned order. Upon hearing the Additional Solicitor General for the petitioners (Revenue), the Court noted that the petition falls within the category of "low tax effect." Consequently, the Special Leave Petition was disposed of on this ground. However, the Court explicitly "kept open" any question of law that may arise.
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