Galaxy International Vs Union of India
Date: June 23, 2025
Subject Matter
GST Recovery Notice cannot be issued directly to a bank without notifying assessee
Summary
The petitioner challenged a notice issued on July 9, 2024, under Section 79(1)(c) of the CGST Act, which was directed to the Branch Manager of a bank rather than to the petitioner directly. The petitioner argued that they did not have a bank account…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Heard learned counsel for the parties. 2. The rule is made returnable immediately at the request and with the consent of Mr. Mishra, the learned counsel for respondent nos. 1 and 2. Mr. Shah, learned Senior Counsel appearing for the petitioner, states that the 3rd respondent has been served. For the order that we propose to make now, the pres…