https://www.taxtmi.com/caselaws?id=404628 The court found in favor of the petitioner in a writ petition challenging letters/orders under the CGST Act, 2017, summoning the petitioner for evidence and provisionally attaching funds. The court noted the lack of required notices issued to the petitioner and observed delays by the respondents despite the petitioner's deposits. A prima facie view was expressed that absent timely notices, a direction for refund should be given. The court stressed procedural fairness, statutory compliance, and the availability of remedies for affected parties. The matter was adjourned for further proceedings on 5th March, 2021. en-us Tue, 23 Feb 2021 00:00:00 +0530 Fri, 26 Feb 2021 09:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404628 The court found in favor of the petitioner in a writ petition challenging letters/orders under the CGST Act, 2017, summoning the petitioner for evidence and provisionally attaching funds. The court noted the lack of required notices issued to the petitioner and observed delays by the respondents despite the petitioner's deposits. A prima facie view was expressed that absent timely notices, a direction for refund should be given. The court stressed procedural fairness, statutory compliance, and the availability of remedies for affected parties. The matter was adjourned for further proceedings on 5th March, 2021. Case-Laws GST Tue, 23 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404628