Bombay High Court
For assesseeRemanded
Topic
Recovery proceedings, garnishee notices and provisional attachment.
2 rulings found
Bombay High Court
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
Karnataka High Court
DRC-13 garnishee notices could not be issued against a private limited company, distinct from deceased’s proprietary concern, for recovery of latter’s GST dues; as adjudication orders also failed to consider post-death liability, DRC-13 notices, orders and DRC-07 summaries were quashed, with proceedings restored for fresh decision. GST: GST adjudication orders were quashed where, despite sole proprietor’s death being intimated, authorities failed to examine applicability of Section 93(1)(a)/(b) before proceeding against alleged legal heirs; objection to multiple SCNs for same period was left open for consideration after detailed replies, with proceedings restored for fresh decision