https://www.taxtmi.com/caselaws?id=160801 A subsequent appellate order confirming an assessment, when left undisturbed in revision, prevails over an earlier remand order and bars the assessing authority from reopening the completed assessment. On that footing, the Tribunal noted that a subsisting demand remained against the assessee, so the garnishee notice issued under section 57 of the West Bengal Sales Tax Act, 1994 could not be invalidated merely by reference to the earlier remand. As no independent illegality or lack of jurisdiction was established in the garnishee proceeding, the challenge failed and the Tribunal declined interference. en-us Wed, 13 Mar 2002 00:00:00 +0530 Tue, 24 Dec 2013 17:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160801 A subsequent appellate order confirming an assessment, when left undisturbed in revision, prevails over an earlier remand order and bars the assessing authority from reopening the completed assessment. On that footing, the Tribunal noted that a subsisting demand remained against the assessee, so the garnishee notice issued under section 57 of the West Bengal Sales Tax Act, 1994 could not be invalidated merely by reference to the earlier remand. As no independent illegality or lack of jurisdiction was established in the garnishee proceeding, the challenge failed and the Tribunal declined interference. Case-Laws VAT and Sales Tax Wed, 13 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160801