M/s GALAXY INTERNATIONAL v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
M/s GALAXY INTERNATIONAL
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 11399 of 2024 dated 24.06.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 79
Decision : In favour of assessee
Recovery under Section 79 of CGST Act – Notice served to third party without prior notice to petitioner – Petitioner challenged recovery notice served directly upon branch manager of third-party bank in Gurugram to recover dues allegedly payable by M/s Durga Madhab Panda(urneed online retail) – No prior notice served to petitioner as required under Section 79(1)(c) – Petitioner contended no relationship with said defaulter and no account in Gurugram branch – Reliance also placed on S.J.R. Prime Corporation Pvt. Ltd. where notice quashed as same directly served to bank and not to person liable – Held: Writ petition allowed – Impugned notice quashed – Liberty to issue fresh notice upon petitioner correct address indicated in petition.
Represented By:
Counsel for the Petitioner: Prakash Shah, Senior Advocate with Brijesh Pathak & Dulraj Jain
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