{"id":5098,"date":"2025-07-29T17:15:27","date_gmt":"2025-07-29T11:45:27","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5098"},"modified":"2025-07-29T17:15:27","modified_gmt":"2025-07-29T11:45:27","slug":"scn-not-served-before-bank-attachment-hc-orders-remand","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/scn-not-served-before-bank-attachment-hc-orders-remand","title":{"rendered":"SCN Not Served Before Bank Attachment | HC Orders Remand"},"content":{"rendered":"<p>&nbsp;<\/p>\n<pre>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000401467\/matter-to-be-remanded-as-scn-wasnt-served-before-attaching-bank-account-hc\"><span class=\"TextRun SCXW5374655 BCX8\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW5374655 BCX8\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Patchava Karunakar<\/span> <span class=\"NormalTextRun SCXW5374655 BCX8\" data-ccp-parastyle=\"Body-All Documents\">Versus<\/span> <span class=\"NormalTextRun SCXW5374655 BCX8\" data-ccp-parastyle=\"Body-All Documents\">Deputy Commissioner of Central Tax, Jharsuguda Division<\/span> <span class=\"NormalTextRun SCXW5374655 BCX8\" data-ccp-parastyle=\"Body-All Documents\">(2025) 32 Centax 297 (Ori.)<\/span><\/span><span class=\"EOP SCXW5374655 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li>\n<div id=\"dbs_judge\"><strong><span id=\"111170000000083280\">Harish Tandon<\/span>, CJ. <\/strong>and<strong>\u00a0<span id=\"111170000000026378\">M.S. Raman<\/span>, J.<\/strong><\/div>\n<\/li>\n<li><strong>S\/Shri Anil Bezawada a\/w. Subrat Panda,<\/strong> Advs., for the Petitioner.<\/li>\n<li><strong>Shri Mukesh Agarwal<\/strong>, Junior Standing Counsel, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span data-contrast=\"none\">The Petitioner became aware of the attachment of its bank account and subsequently ascertained that such attachment related to certain demands raised through an Order-in-Original passed by the Deputy Commissioner under Section 11A of the Central Excise Act, 1944. The Petitioner submitted that no show cause notice had been served prior to the issuance of the said order or the consequential attachment, thereby violating the mandatory requirement of prior notice under the statute. It was contended that the absence of notice deprived the Petitioner of an opportunity to be heard and rendered the entire proceedings vitiated. On this basis, the Petitioner challenged the validity of the attachment as well as the underlying adjudication. The matter was accordingly placed before the Orissa High Court.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p><span data-contrast=\"none\">The Orissa High Court held that the service of a show cause notice is a statutory prerequisite under Section 11A of the Central Excise Act, 1944, and any demand or recovery action undertaken without such notice is contrary to law. Since no show cause notice had been served upon the Petitioner, the Court found that the attachment of the bank account and the Order-in-Original could not be sustained. The impugned proceedings were accordingly set aside, and the matter was remanded to the competent authority for fresh adjudication after granting the Petitioner an opportunity of hearing.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Case Details: Patchava Karunakar Versus Deputy Commissioner of Central Tax, Jharsuguda&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5115,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,38,177,47],"tags":[],"class_list":["post-5098","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-centax","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SCN Not Served Before Bank Attachment | HC Orders Remand - Centax-Blogs<\/title>\n<meta name=\"description\" content=\"Orissa HC remanded case as bank account was attached without serving show cause notice, violating principles of natural justice and Section 11A procedure.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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