HC slams revenue for attaching bank account of assessee without issuing SCN and giving hearing oppor

CST & VAT : Where Commercial Tax Officer (CTO) inspected assessee's business premises and having noticed defects in its account books forcibly collected a cheque for Rs. 3.75 lakhs from it and thereafter Assessing Authority concerned having found that department's bank had returned above cheque unrealised issued a notice to bank of assessee attaching its bank account for recovery of above amount, issue of notice to bank of assessee straightaway attaching bank account was illegal and unsustainabl