Lately, it has been witnessed that GST Authorities while imposing any demand upon a taxpayer, the correct procedure laid down by law is often overlooked. It is becoming a trend for the GST Authorities to resort to garnishee proceedings straightaway without giving sufficient chance to taxpayers to provide any sort of clarification.

Through this article, our Partner, Mr. Dharnendra Kumar Rana, Managing Associate Ms. Lipika Rustgi and Executive, Mr. Ekum Singh Sethi have analyzed the legality of recovery of various sums by GST Authorities without issuance of requisite Show Cause Notices.

Please click on the below link to read our article tiltled ‘Absent determination, validity of garnishee proceedings to recover interest!‘.

NITYA I Article 95 I Absent determination, validity of garnishee proceedings to recover interest