08/05/2026
🚨 Another Successful GST Litigation Before Hon’ble Punjab & Haryana High Court ⚖️
We are pleased to share that we successfully represented two taxpayers before the Hon’ble Punjab & Haryana High Court in matters involving GST adjudication orders passed in FORM DRC-07.
In both cases, huge tax demands were created and coercive recovery proceedings were initiated, including attachment of bank accounts, despite the fact that no proper opportunity of personal hearing was granted to the taxpayers as mandated under Section 75(4) of the CGST Act.
Challenging these arbitrary proceedings, we approached the Hon’ble High Court.
The Hon’ble Court was pleased to set aside the impugned DRC-07 adjudication orders, holding that the same were violative of the principles of natural justice and contrary to statutory provisions. Liberty, however, was granted to the department to proceed afresh in accordance with law.
This judgment once again reinforces that recovery proceedings and bank attachments cannot be sustained where statutory safeguards and fair hearing requirements are ignored by the authorities.