GST Notice U/S 79(1)(c) Can't Be Issued Directly To Bank; Must Be Served To Actual Taxpayer: Bombay High Court

Justices M.S. Sonak and Jitendra Jain observed that the notice under Section 79(1)(c) of the CGST Act was not addressed to the assessee but directly to the bank.  “Where such notice is served on a person, he can prove to the satisfaction of the officer issuing the notice that the money demanded or any part thereof was not due to the person in default or that he did not hold any money for or o…