HC: Directs authority to give opportunity of being heard; Intimation letter demanding interest construable as SCN

Jharkhand HC directs the adjudicating authority to give a reasonable opportunity to the Petitioner for being heard, observing that prior to the issuance of intimation letter regarding delayed payment of GST, no SCN or opportunity of being heard or adjudication order was passed; Observes that amount of short paid interest has already been realized from the petitioner, after freezing the bank account of the petitioner, and after the payment of the said amount, the bank account ...