The Hon’ble Bombay High Court in the case of Navin Vishwanathan Prop. of M/s. Oriental Facility vs. State of Maharashtra and Ors. [Writ Petition No. 8709 of 2025, order dated April 15, 2026] held that invocation of recovery proceedings under Section 79 of the CGST Act, 2017 against the bank account of a legal heir, without prior adjudication of liability under Section 93 of the CGST Act, 2017 and without issuance of notice, is a jurisdictional error and violative of principles of natural justice.
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