Garnishee protection during pending revision granted, with interim abeyance of recovery and directions for instalment payment.

Common garnishee action under the Jharkhand Value Added Tax Act was challenged in the context of pending statutory revision, with the petitioner alleging disruption to salary payments and routine business liabilities. The High Court did not decide the challenge on merits, noting that the revision remedy was available and, in some matters, already invoked or disposed of. To balance the statutory remedy with immediate hardship, it kept the garnishee order in abeyance for a limited period, directed instalment payment, and required expeditious disposal of the revision proceedings. The garnishee order was not quashed, but limited interim protection was granted.

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Issues: Whether the common garnishee order under Section 46 of the Jharkhand Value Added Tax Act, 2005 should be kept in abeyance pending the statutory revision proceedings and whether the writ petitions deserved disposal with protective directions.

Analysis: The writ petitions arose from a common garnishee action for different assessment years. The challenge was not examined on merits because the Court found that the statutory revision remedy was available and, in some matters, had already been pursued or disposed of. At the same time, the Court took note of the petitioner's plea that the garnishee action against the source of funds would affect day-to-day functioning, salary payments, and statutory liabilities. Balancing the availability of the statutory remedy with the need to prevent hardship, the Court granted interim protection by keeping the common garnishee order in abeyance for a limited period and issued directions for installment payment and expeditious disposal of the pending revision.

Conclusion: The garnishee order was not quashed, but was kept in abeyance for a limited period with directions for partial payment and early disposal of the revision proceedings, thereby granting limited relief to the petitioner.

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