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High Court Quashes Garnishee Notice and Adjudication Order Citing Violations of Natural Justice and JGST Act Procedures.

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....Garnishee notice - the issuance of Garnishee notice dated 25.02.2022 are in violation of principles of natural justice and the procedure prescribed under the JGST Act, the summary of show cause notice contained in GST DRC-01 is quashed; the adjudication order dated 1st November 2021 is quashed; the summary of the order and demand notice contained in GST DRC-07 dated 01.11.2021 (Annexure-6) and also Garnishee notice dated 25.02.2022 are also quashed. - HC....

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