https://www.taxtmi.com/caselaws?id=443557 HC held the garnishee proceedings under S.79 CGST Act invalid for violation of principles of natural justice. Although the petitioner had delayed payment of GST but paid tax with interest as per its own calculation, the authorities, without issuing a notice under S.73(1) and affording an opportunity to contest the quantification of interest, directly issued garnishee orders to the petitioner's bankers. HC ruled that prior demand and show-cause notice are mandatory before invoking garnishee powers for recovery of alleged dues. The impugned garnishee notices were quashed and the petition was allowed, with liberty to the department to proceed afresh in accordance with law. en-us Wed, 20 Sep 2023 00:00:00 +0530 Thu, 11 Dec 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443557 HC held the garnishee proceedings under S.79 CGST Act invalid for violation of principles of natural justice. Although the petitioner had delayed payment of GST but paid tax with interest as per its own calculation, the authorities, without issuing a notice under S.73(1) and affording an opportunity to contest the quantification of interest, directly issued garnishee orders to the petitioner's bankers. HC ruled that prior demand and show-cause notice are mandatory before invoking garnishee powers for recovery of alleged dues. The impugned garnishee notices were quashed and the petition was allowed, with liberty to the department to proceed afresh in accordance with law. Case-Laws GST Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443557