https://www.taxtmi.com/caselaws?id=751030 GST adjudication requires service of the mandatory show cause notice and a real opportunity of hearing before tax, interest, or penalty can be determined; a summary notice alone is insufficient, and non-compliance with the prescribed procedure under the Jharkhand GST framework vitiates the demand. Provisional attachment of a bank account is also sustainable only if the statutory conditions are independently met and the underlying proceedings are lawful; where the demand itself is illegal, the attachment cannot stand. The note further records that such defects justify setting aside the demand and recovery steps, with fresh adjudication to follow in accordance with law. 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 GST adjudication requires service of the mandatory show cause notice and a real opportunity of hearing before tax, interest, or penalty can be determined; a summary notice alone is insufficient, and non-compliance with the prescribed procedure under the Jharkhand GST framework vitiates the demand. Provisional attachment of a bank account is also sustainable only if the statutory conditions are independently met and the underlying proceedings are lawful; where the demand itself is illegal, the attachment cannot stand. The note further records that such defects justify setting aside the demand and recovery steps, with fresh adjudication to follow in accordance with law. Case-Laws GST Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751030