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TMI Blog2019 (9) TMI 1705X X X X Extracts X X X X X X X X Extracts X X X X ..... Puducherry Value Added Tax Act, 2007 - it is contended that before issuing Garnishee notice to the concerned Bank, which is not made as a party in this writ petition, the petitioner was not put on notice - violation of principles of natural justice - HELD THAT:- This writ petition not entertained on the ground raised by the petitioner as if they are entitled to prior notice before issuing Garnishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition is filed challenging the proceedings of the second respondent dated 22.07.2019, which is nothing but a Garnishee notice issued under Section 39 of the Puducherry Value Added Tax Act, 2007. 2. Mr.J.Kumaran, learned Additional Government Pleader (P) takes notice for the respondents. 3. It is contended by the learned counsel for the petitioner that before issuing Garnishee notice to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re entitled to prior notice before issuing Garnishee notice. It is not in dispute that the order of assessment dated 14.09.2018 was already passed and therefore, if the petitioner is aggrieved against the said order, they have to work out their remedy by challenging the said order before appropriate forum in the manner known to law. Without doing so, the petitioner has come forward to challenge th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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