https://www.taxtmi.com/caselaws?id=789992 Recovery of finally assessed and admitted GST dues from a dealer's bank account through a third-party notice under Section 79 was upheld because the provision permits recovery from persons owing money to the defaulting dealer and does not require separate prior authorisation. The challenge based on absence of fresh notice to the dealer also failed, as the assessment order fixing liability had already been passed, uploaded and had attained finality. On that basis, the notice was valid and the writ petition was dismissed. en-us Wed, 15 Apr 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789992 Recovery of finally assessed and admitted GST dues from a dealer's bank account through a third-party notice under Section 79 was upheld because the provision permits recovery from persons owing money to the defaulting dealer and does not require separate prior authorisation. The challenge based on absence of fresh notice to the dealer also failed, as the assessment order fixing liability had already been passed, uploaded and had attained finality. On that basis, the notice was valid and the writ petition was dismissed. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789992