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    <title>2020 (4) TMI 664 - KARNATAKA HIGH COURT</title>
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    <description>The Court held that a show cause notice is necessary before quantifying interest amount and attaching a bank account under Section 50 of the GST Act. Emphasizing the importance of natural justice principles, the Court quashed the orders for demand and attachment, allowing authorities to proceed lawfully. The Court clarified that even for interest demands, compliance with natural justice principles is essential. The appeal was dismissed, affirming the need for due process and fairness in tax recovery actions, particularly concerning interest payments under the GST Act.</description>
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      <description>The Court held that a show cause notice is necessary before quantifying interest amount and attaching a bank account under Section 50 of the GST Act. Emphasizing the importance of natural justice principles, the Court quashed the orders for demand and attachment, allowing authorities to proceed lawfully. The Court clarified that even for interest demands, compliance with natural justice principles is essential. The appeal was dismissed, affirming the need for due process and fairness in tax recovery actions, particularly concerning interest payments under the GST Act.</description>
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