High Court of Bombay5 August 2026

BVG India Ltd. v. Union of India

For assesseeRemanded

WRIT PETITION NO. 673 OF 2024

The ruling in brief

Where garnishee proceedings and recovery notices were initiated for interest on delayed payment despite petitioner’s pending representations disputing interest liability and computation, and no decision on these representations was made by authority, matter was required to be decided by passing a reasoned order on aforesaid representations, until then, no further recovery steps could be taken

Provisions considered

Section 79, read with section 50, of Central Goods and Services Tax Act, 2017/Maharashtra Goods and Services Tax Act, 2017 - Rule 145 of Central Goods and Services Tax Rules, 2017/Maharashtra Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Madras High Court25 Aug 2026

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Zigma Machinery & Equipment Solutions v. Assistant Commissioner Coimbatore-I Division

Where assessee obtained interim stay against recovery measures initiated following assessment, such stay order only suspended recovery action and did not affect prior blocking of electronic credit ledger, meaning amounts in electronic credit ledger could not be debited for recovery during validity of stay, but order itself did not unfreeze or impact pre-existing ledger blockage. GST: Where electronic credit ledger was blocked after assessment for recovery of dues, such negative blocking fell within recovery modes under Section 79, as its wide ambit covers deduction from money or goods, garnishee action, distraint and sale, and recovery with Collector or Magistrate assistance, whereas Rule 86A deals only with provisional restriction before liability determination, so plea against negative blocking under Section 79 was rejected

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Where assessee was unaware of any tax demand leading to attachment of bank account without prior hearing, such recovery action was prima facie unsustainable as opportunity of hearing is a mandatory procedural requirement; so communication effecting attachment was to be kept in abeyance and attachment could not operate until hearing requirement was complied with

Karnataka High Court17 Jul 2026

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BKR Services (P.) Ltd. v. State of Karnataka

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Related rulings

Madras High Court25 Aug 2026

For revenue

BVG India Ltd. v. Union of India

The ruling in brief

Provisions considered

BVG India Ltd. v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Zigma Machinery & Equipment Solutions v. Assistant Commissioner Coimbatore-I Division

Padmavati Engineerings v. State of Karnataka Department of Finance

BKR Services (P.) Ltd. v. State of Karnataka

Read the full analysis