Garnishee Order Stands: Nine-Year Delay Proves Fatal to Petitioner's Challenge Against Tax Assessment Demand

The SC upheld a garnishee order against the petitioner, finding their nine-year inaction and lack of vigilance unacceptable. Despite claiming unawareness of the revisional application's status, the court determined the assessing officer's demand realization actions were appropriate. The writ petition was dismissed, emphasizing the petitioner's failure to challenge the original assessment order through proper legal channels.

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Issues:
Challenge to garnishee order for demand realization, delay in pursuing revision application, petitioner's awareness of application status, assessing officer's actions for demand realization.

Analysis:
The petitioner challenged an impugned garnishee order issued by the Sales Tax Officer for demand realization from an assessment order dated June 29, 2012. The petitioner's appeal to the appellate authority was dismissed on February 7, 2014, following which a revision application was filed on April 7, 2014. However, the petitioner remained inactive for nine years until receiving the garnishee notice in March 2022, claiming unawareness of the revisional application's status. The government pleader informed that the revisional application was dismissed on December 10, 2019, suggesting the petitioner could have utilized the RTI Act to ascertain the application's fate.

The court found the petitioner's lack of vigilance concerning their rights unacceptable, especially considering the statutory obligation for demand realization if relief is not obtained from the revisional authority. The court criticized the petitioner's casual approach and deemed the assessing officer's actions appropriate, noting the assessment order was neither stayed nor set aside by a higher forum. Consequently, the court dismissed the writ petition (WPA 17775 of 2022) based on the discussed grounds.

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