https://www.taxtmi.com/caselaws?id=261625 Recovery under the Karnataka Value Added Tax Act could not be enforced before expiry of the 30-day period stated in the demand notices, because service on the assessee was completed only on 09.04.2015 and garnishee action taken before 08.05.2015 deprived the assessee of the time allowed for payment; the premature recovery notices were quashed. A rectification application alleging an error apparent on the record had to be examined on its merits under the rectification provision, and could not be met merely by directing the assessee to file an appeal; the authority was required to pass a reasoned order on the applications. en-us Tue, 28 Apr 2015 00:00:00 +0530 Tue, 07 Jun 2016 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261625 Recovery under the Karnataka Value Added Tax Act could not be enforced before expiry of the 30-day period stated in the demand notices, because service on the assessee was completed only on 09.04.2015 and garnishee action taken before 08.05.2015 deprived the assessee of the time allowed for payment; the premature recovery notices were quashed. A rectification application alleging an error apparent on the record had to be examined on its merits under the rectification provision, and could not be met merely by directing the assessee to file an appeal; the authority was required to pass a reasoned order on the applications. Case-Laws VAT and Sales Tax Tue, 28 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261625