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2025 (2) TMI 995 - HC - GSTChallenge to garnishee order - restoration of the proceeding based on evidence of tax payment provided in a CBEC challan - HELD THAT - Impugned order is set aside and quashed. The garnishee order dated 27th September 2024 at annexure-6 is also set aside. The proceeding is restored. Petitioner will communicate certified copy of this order to opposite party no.1 by 27th January 2025 and obtain date of hearing. Omission to communicate will automatically restore impugned order. Petition disposed off.
The High Court, in a case concerning a disputed tax demand, set aside the impugned order and quashed the garnishee order. The court directed restoration of the proceeding based on evidence of tax payment provided in a CBEC challan. The petitioner was instructed to serve a certified copy of the order to the opposing party and secure a hearing date by a specified deadline to avoid automatic restoration of the impugned order. The writ petition was ultimately disposed of.
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