Tuesday 23 June 2015

No garnishee notice can be issued for recovery before expiry of 30 days from date of service of noti

CST & VAT: Karnataka VAT - Where Assessing Authority passed reassessment orders on 28-2-2015 and raised tax demand and thereafter he initiated recovery proceeding and issued garnishee notices on debtors of assessee on 28-3-2015, since orders of reassessment and demand notices had been served on assessee only on 9-4-2015, garnishee notices could not be sustained

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