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    <title>Bank attachment without opportunity to reply raises breach of natural justice; s.73(9) KGST and s.107(1) SGST/CGST orders set aside remitted</title>
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    <description>Petition held to raise a dominant issue of breach of principles of natural justice where attachment of the petitioner&#039;s bank occurred without affording adequate opportunity to reply; court adopted a justice-oriented approach, finding the petitioner&#039;s failure to respond attributable to bona fide reasons and unavoidable circumstances, and directed reconsideration from the stage of filing a reply to the show-cause notice. Consequence: adjudication order under Section 73(9) KGST Act, 2017 and subsequent order under Section 107(1) SGST/CGST Act are set aside and matter remitted for fresh consideration in accordance with law. - HC</description>
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      <description>Petition held to raise a dominant issue of breach of principles of natural justice where attachment of the petitioner&#039;s bank occurred without affording adequate opportunity to reply; court adopted a justice-oriented approach, finding the petitioner&#039;s failure to respond attributable to bona fide reasons and unavoidable circumstances, and directed reconsideration from the stage of filing a reply to the show-cause notice. Consequence: adjudication order under Section 73(9) KGST Act, 2017 and subsequent order under Section 107(1) SGST/CGST Act are set aside and matter remitted for fresh consideration in accordance with law. - HC</description>
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