Violation of natural justice found! No notice served before account lock under Central GST Act. Attachment order revoked.

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....The High Court considered the legality of attachment proceedings u/s 83 of the Central GST Act, 2017 without serving notice u/s 74. The Court found that no notice u/s 74 was issued to the petitioner, leading to the locking of the petitioner's account and Electronic Credit Ledger, severely impacting the business. The Court emphasized that attachment should be a last resort and should follow search and seizure proceedings u/s 74. Since notice u/s 74 was not issued, the Court allowed the petition, revoked the attachment order, and ordered the release of the Electronic Credit Ledger. Petition was allowed.....