The Court noted that determining whether the petitioner is actually carrying on business at the declared address would require evidence and fresh enquiry, which is best left to the appellate authority under the GST Act’s multi-tier adjudication process

The tribunal referred to the earlier Larger Bench ruling in the Repco Home Finance case and subsequent decisions, which clarified that foreclosure charges are not consideration for any taxable service.

The proceeding under the SARFAESI Act initiated by the Bank is not maintainable