Karnataka High Court
For assessee
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Karnataka High Court
Where assessee was unaware of any tax demand leading to attachment of bank account without prior hearing, such recovery action was prima facie unsustainable as opportunity of hearing is a mandatory procedural requirement; so communication effecting attachment was to be kept in abeyance and attachment could not operate until hearing requirement was complied with