Power to amend garnishee notices affirmed, with written safeguards and discretionary instalment recovery for tax arrears. Recovery officers are authorised to add, amend, vary or rescind Garnishee Notices issued under the Central Excise Act, the Customs Act and the Finance Act, subject to safeguarding the interest of revenue. A uniform instalment framework permits discretionary monthly payments for arrears of tax, interest and penalty where reasonable cause is shown; approvals must be written, state the instalment schedule and commencement, and allow cancellation and immediate recovery on default or financial unviability.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to amend garnishee notices affirmed, with written safeguards and discretionary instalment recovery for tax arrears.
Recovery officers are authorised to add, amend, vary or rescind Garnishee Notices issued under the Central Excise Act, the Customs Act and the Finance Act, subject to safeguarding the interest of revenue. A uniform instalment framework permits discretionary monthly payments for arrears of tax, interest and penalty where reasonable cause is shown; approvals must be written, state the instalment schedule and commencement, and allow cancellation and immediate recovery on default or financial unviability.
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