2022 (7) TMI 1020

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..... ugned adjudication order out of which the demand in question arises and for realization of which impugned garnishee proceeding has been initiated. The officer concerned is perfectly justified in initiating garnishee proceeding for realization of the demand arising out of the adjudication order in question. When assessment orders are passed and demands are raised it is the duty of an officer to .....

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..... qui, Mr. Nilotpal Chatterjee, Mr. Varun Kothari For the State ORDER Heard learned advocates appearing for the parties. This writ petition has been filed by the petitioner against the impugned action of recovery of the demand in question arising out of an adjudication order dated 24th May, 2019, by way of initiating garnishee proceeding. Considering the facts and circumstances of the .....

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..... sing out of an adjudication order is being realised. Further, adjudication order in question out of which the demand in question arises is an appealable order and till date petitioner has not availed any remedy under the statute by way of filing appeal against the same. Considering the facts and circumstances of the case and submission of the parties and records available, this writ petition be .....

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