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Communication of the notice under Section 74 to the noticee is essential, before a proceeding under Section 74 can be said to be pending within the meaning of Section 83(1) of the Act.

Section 83 of the CGST Act, 2017—Provisional attachment of Bank Accounts -- The petitioners submitted that their Bank accounts have been directed to attach and prayed for de-freezing of the accounts. The petitioner submitted that proceedings under Section 74 have been launched against him but till date, inspite of expiry of more than eight months, have not received any notice. The court observed that communication of the notice under Section 74 to the noticee is essential, before a proceeding under Section 74 can be said to be pending within the meaning of Section 83(1) of the Act. The counsel for the petitioners and respondent sought time to respond. Held that:-The Hon’ble Court listed the matter on 15th January, 2021.
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