https://www.taxtmi.com/caselaws?id=789991 Attachment and freezing of a bank account for alleged GST dues of a deceased proprietor were held unsustainable where the petitioner held a separate GST registration and there was no prior notice, hearing, or determination of liability. The Court noted that liability under Section 93 CGST Act could arise only after notice and material showing continuation of the deceased's business or other legal responsibility, and that coercive recovery or provisional attachment required statutory preconditions and observance of natural justice. Because the account freeze was based on assumptions rather than adjudication, the action was quashed and the account ordered to be defreezed, leaving the department free to proceed in accordance with law. 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=789991 Attachment and freezing of a bank account for alleged GST dues of a deceased proprietor were held unsustainable where the petitioner held a separate GST registration and there was no prior notice, hearing, or determination of liability. The Court noted that liability under Section 93 CGST Act could arise only after notice and material showing continuation of the deceased's business or other legal responsibility, and that coercive recovery or provisional attachment required statutory preconditions and observance of natural justice. Because the account freeze was based on assumptions rather than adjudication, the action was quashed and the account ordered to be defreezed, leaving the department free to proceed in accordance with law. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789991