{"id":74796,"date":"2026-01-13T12:12:39","date_gmt":"2026-01-13T06:42:39","guid":{"rendered":""},"modified":"2026-01-13T12:12:39","modified_gmt":"2026-01-13T06:42:39","slug":"bank-attachment-without-opportunity-to-reply-raises-breach-of-natural-justice-s-73-9-kgst-and-s-107-1-sgst-cgst-orders-set-aside-remitted","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74796","title":{"rendered":"Bank attachment without opportunity to reply raises breach of natural justice; s.73(9) KGST and s.107(1) SGST\/CGST orders set aside remitted"},"content":{"rendered":"<p>Bank attachment without opportunity to reply raises breach of natural justice; s.73(9) KGST and s.107(1) SGST\/CGST orders set aside remitted<br \/>Case-Laws<br \/>GST<br \/>Petition held to raise a dominant issue of breach of principles of natural justice where attachment of the petitioner&#39;s bank occurred without affording adequate opportunity to reply; court adopted a justice-oriented approach, finding the petitioner&#39;s failure to respond attributable to bona fide reasons and unavoidable circumstances, a<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96002\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bank attachment without opportunity to reply raises breach of natural justice; s.73(9) KGST and s.107(1) SGST\/CGST orders set aside remittedCase-LawsGSTPetition held to raise a dominant issue of breach of principles of natural justice where attachment of <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74796","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74796","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74796"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74796\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}