https://www.taxtmi.com/caselaws?id=751030 Mandatory notice and effective hearing under the Jharkhand GST framework are prerequisites to assessment, determination of tax, interest and penalty. A summary notice alone does not satisfy the requirement for a proper show-cause notice under Section 73; non-compliance invalidates the demand and recovery proceedings, requiring fresh adjudication in accordance with law. Provisional attachment and freezing of a bank account must independently meet the statutory conditions under Section 83 of the Central GST Act. Where the underlying demand is unlawful and the attachment lacks proper foundation or jurisdiction, the attachment cannot continue and must be quashed. en-us Tue, 20 Feb 2024 00:00:00 +0530 Fri, 12 Jun 2026 14:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751030 Mandatory notice and effective hearing under the Jharkhand GST framework are prerequisites to assessment, determination of tax, interest and penalty. A summary notice alone does not satisfy the requirement for a proper show-cause notice under Section 73; non-compliance invalidates the demand and recovery proceedings, requiring fresh adjudication in accordance with law. Provisional attachment and freezing of a bank account must independently meet the statutory conditions under Section 83 of the Central GST Act. Where the underlying demand is unlawful and the attachment lacks proper foundation or jurisdiction, the attachment cannot continue and must be quashed. Case-Laws GST Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751030