Petitioner's demat accounts were attached/frozen despite ceasing...

Petitioner's demat accounts were attached/frozen despite ceasing to be director of company, violating natural justice principles. HC held prima facie petitioner's liability u/s 89 of MGST Act requires compliance with natural justice before attachment/freezing action. Relief granted quashing attachment/freezing of demat accounts, without precluding respondents from proceeding per law, issuing notices u/s 89 MGST Act and adhering to natural justice if action against petitioner proposed. Application disposed.