https://www.taxtmi.com/caselaws?id=763608 Coercive attachment of bank and Demat accounts cannot be sustained before disposal of the underlying show-cause notices and without an effective opportunity of hearing. Where recovery notices for tax, interest and penalty are issued without final adjudication, and the action imposes serious civil consequences, natural justice and fair play require due process before enforcement. The High Court therefore interfered with the attachment and recovery notices at that stage, while leaving the show-cause notices open for lawful disposal in accordance with procedure. en-us Fri, 20 Dec 2024 00:00:00 +0530 Tue, 24 Dec 2024 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763608 Coercive attachment of bank and Demat accounts cannot be sustained before disposal of the underlying show-cause notices and without an effective opportunity of hearing. Where recovery notices for tax, interest and penalty are issued without final adjudication, and the action imposes serious civil consequences, natural justice and fair play require due process before enforcement. The High Court therefore interfered with the attachment and recovery notices at that stage, while leaving the show-cause notices open for lawful disposal in accordance with procedure. Case-Laws VAT / Sales Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763608