Court Overturns Ex-Parte Tax Orders, Grants Petitioner Right to Reply and Personal Hearing on Bank Account Attachment.
Case-Laws
GST
The petitioner challenged the differential tax liability demand for the financial years 2017-18 to 2021-22 and the attachment of the bank account. The court observed that although the respondent issued Form DRC-01A, and the petitioner replied, the subsequent Form DRC-01 was uploaded on the portal without the petitioner's knowledge. The petitioner blamed th
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