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2019 (12) TMI 1015 - HC - VAT and Sales TaxRecovery proceedings - coercive steps against the petitioners - garnishee notice - HELD THAT:- Out of the group of matters similarly situated, it is the only present matters where garnishee notice has been issued by the Respondents. On the last occasion, we had called upon the learned AGP to inform the Court whether there is any specific reason for issuing garnishee notice to the present Petitioner when it was not so issued to the other petitioners. The only answer of the learned AGP is that the Officer waited for some time and since there was no ad-interim order a garnishee notice was issued. Therefore, we see no special reason why the garnishee notice was issued to the present Petitioner. The position is that none of the similarly situated Petitioners have deposited any amount pursuant to the assessment orders against them as all are awaiting the conclusion of the reference. To maintain parity amongst all the similarly situated petitioners and in view of the statement made by the learned Advocate General, we do not find it necessary that the mandate placed upon the Petitioner should continue further. There shall be ad-interim order in terms of prayer clause (f)(i) of the petitions. The earlier statement made by learned AGP regarding State not taking any coercive steps would continue - Awaiting decision of the Larger Bench, stand over to 5 March 2020.
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