https://www.taxtmi.com/caselaws?id=167790 Recovery of disputed tax and penalty by garnishee proceedings was held premature where revisions seeking stay were still pending, because enforcing recovery during that pendency would render the statutory challenge ineffective. The administrative circular invoked for recovery was found to lack statutory basis, so the garnishee action was treated as improper and set aside. Non-speaking orders rejecting stay applications in the first appeal were also disapproved, since reasoned consideration was required for applications directly affecting recovery; those orders were set aside and fresh reasoned orders were directed within a fixed time. en-us Mon, 25 Feb 2013 00:00:00 +0530 Thu, 05 May 2016 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167790 Recovery of disputed tax and penalty by garnishee proceedings was held premature where revisions seeking stay were still pending, because enforcing recovery during that pendency would render the statutory challenge ineffective. The administrative circular invoked for recovery was found to lack statutory basis, so the garnishee action was treated as improper and set aside. Non-speaking orders rejecting stay applications in the first appeal were also disapproved, since reasoned consideration was required for applications directly affecting recovery; those orders were set aside and fresh reasoned orders were directed within a fixed time. Case-Laws VAT and Sales Tax Mon, 25 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167790