https://www.taxtmi.com/caselaws?id=389896 The High Court upheld the Single Judge's order but directed the respondent to consider the appellant's objections before taking coercive steps for recovery of interest under Section 50 of the CGST Act. The Court emphasized the principle of audi alteram partem, requiring a fair hearing before proceeding with recovery actions. The respondent was instructed to provide a personal hearing to the appellant and lift the freezing of the bank account upon furnishing a Bank Guarantee for the demanded amount, aiming to balance taxpayer and public exchequer interests. en-us Thu, 21 Nov 2019 00:00:00 +0530 Thu, 13 Mar 2025 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389896 The High Court upheld the Single Judge's order but directed the respondent to consider the appellant's objections before taking coercive steps for recovery of interest under Section 50 of the CGST Act. The Court emphasized the principle of audi alteram partem, requiring a fair hearing before proceeding with recovery actions. The respondent was instructed to provide a personal hearing to the appellant and lift the freezing of the bank account upon furnishing a Bank Guarantee for the demanded amount, aiming to balance taxpayer and public exchequer interests. Case-Laws GST Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389896