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Garnishee Order - Initiation of Coercive action for recovery of ...


Garnishee order: No coercive tax recovery if appeal stay is pending; authorities must address stay applications first.

April 23, 2020

Case Laws     VAT and Sales Tax     HC

Garnishee Order - Initiation of Coercive action for recovery of the disputed tax and penalty - wherever there is a provision for grant of stay in an appeal or higher proceedings, coercive steps cannot be taken unless and until the authorities dispose of the applications filed under such provisions. - HC

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