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The recovery proceedings are initiated without any authority of law. The Garnishee Notice came to be passed without hearing, the Writ Petition is allowed setting aside the impugned Garnishee Notice

Section 122 of the CGST Act — Penalty—Personal Hearing – The petitioner sought directions to declare the Notice dated 26.08.2020, issued by the 1st Respondent as illegal, improper and incorrect. The petitioner submitted that GST liability could not be cleared in time due to certain unforeseen circumstances in the Unit. The Respondent vide its Order dated 29.01.2019, and the Corrigendum, dated 12.02.2019, issued assessment Order under Section 62 in Form GSTR ASMT-13 ordering to pay tax, interest and penalty. The petitioner submitted that to impose penalty under Section 122, the procedure under Section 73 and 74 is required to be followed. The petitioner was directed to pay penalty without giving any opportunity or notice about imposing penalty. The respondent submitted that the Petitioner has failed to pay GST liabilities and also file periodical returns i.e. GSTR-3B for various months within the prescribed due dates. He has filed GSTR-1 for certain months, but failed to file GSTR-3B returns for the corresponding months. No revenue is actually transferred to the Government. The court observed that the order came to be passed without hearing. Held that:- The Hon’ble High Court allowed the writ and set aside the Order dated 26.08.2020.
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