attachment of bank account

[Bharat Cholleti]

Dear sir,

without their being consent from the bank account holder amounts cannot be transferred to government dues is there any case law, recently I heard about it , please share it sir

AI Summary

Recovery of tax through garnishee orders can divert payments to government once tax demand is finalized.
Attachment of bank accounts for tax collection is permitted via a government-directed garnishee mechanism that diverts payments to the government without the account-holder's consent when recovery applies; however, recovery requires a confirmed demand and cannot be initiated solely on the basis of investigation or issuance of a show-cause notice.