Recovery from Legal Heir without Prior Adjudication and Notice is Jurisdictionally Invalid
Court :
Bombay High Court
Brief :
The Hon’ble Bombay High Court in the case of Navin Vishwanathan Prop. of M/s. Oriental Facility vs. State of Maharashtra and Ors. [Writ Petition No. 8709 of 2025, order dated April 15, 2026] held that invocation of recovery proceedings under Section 79 of the CGST Act, 2017 against the bank account of a legal heir, without prior adjudication of liability under Section 93 of the CGST Act, 2017 and without issuance of notice, is a jurisdictional error and violative of principles of natural justice.
Citation :
Writ Petition No. 8709 of 2025, order dated April 15, 2026
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited Judgements Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
Already a PRO member? Login here for an ad-free experience.
Bimal Jain
Published in GST
Views : 63
downloaded 62 times
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
