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    <title>2024 (12) TMI 1079 - BOMBAY HIGH COURT</title>
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    <description>Provisional attachment of demat accounts without prior notice or statutory proceedings violated principles of natural justice and lacked legal basis; attachment was therefore declared unjustified and ordered withdrawn. The respondent was directed to issue fresh notices under the relevant MGST provisions and afford the petitioner a full opportunity to respond, with future action to comply with fair hearing requirements. Relief was granted in the terms sought by the petitioner, costs were not imposed, and other contentions were left open for any subsequent proceedings.</description>
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      <description>Provisional attachment of demat accounts without prior notice or statutory proceedings violated principles of natural justice and lacked legal basis; attachment was therefore declared unjustified and ordered withdrawn. The respondent was directed to issue fresh notices under the relevant MGST provisions and afford the petitioner a full opportunity to respond, with future action to comply with fair hearing requirements. Relief was granted in the terms sought by the petitioner, costs were not imposed, and other contentions were left open for any subsequent proceedings.</description>
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