Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 586 - KARNATAKA HIGH COURTPremature recovery proceedings on the basis of best judgment re-assessment order - garnishee/recovery notices - petition has submitted rectification application - Held that:- order of re-assessment as well as demand notices came to be served on the petitioner namely when it was despatched by respondent under Registered Post Acknowledgement Due on 07.04.2015, and it came to be received by petitioner on 09.04.2015. Thus, 30 days period in the instant case would commence from 09.04.2015 and ends on 08.05.2015. However, even before 30 days period came to an end respondent has resorted to recover the tax determined under the impugned re-assessment orders by invoking Section 45 of the Act and calling upon the persons holding money on behalf of petitioner and which is payable to petitioner by directing them to remit the funds to the Department within three (3) days from the date of notices dated 28.03.2015. As such the impugned Garnishee notices Annexures-G and H cannot be sustained. Though Annexures-G and H cannot be sustained same is not quashed, in as much as pursuant to Demand notices respondent has issued notices dated 28.03.2015 and 30.03.2015, Annexures-J and K respectively under Section 45 of the Act to debtors of petitioner and same being held bad in law and as such they require to be quashed by reserving liberty to the respondent to issue fresh notices in the event of petitioner application for rectification Annexures - M and N being rejected. Respondent shall dispose of the applications dated 13.04.2015 Annexure-M and N filed by the petitioner expeditiously at any rate within 15 days from the date of hearing which is fixed at 12.05.2015 at 11.00 A.M. without waiting for any further notice. - Decided partly in favor of assessee.
|