https://www.taxtmi.com/caselaws?id=268579 A garnishee notice under section 17 of the APGST Act can be sustained only where arrears of tax, interest, penalty or fee due from the dealer are shown to exist. Here, the notice against the petitioner rested on alleged tax dues relating to bamboo supplies, but no assessment order or completed demand against the Forest Department was placed on record. On those materials, the notice could not stand and was quashed, while leaving open the possibility of any future demand being raised in accordance with law. en-us Thu, 20 Nov 2014 00:00:00 +0530 Fri, 27 Nov 2015 23:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268579 A garnishee notice under section 17 of the APGST Act can be sustained only where arrears of tax, interest, penalty or fee due from the dealer are shown to exist. Here, the notice against the petitioner rested on alleged tax dues relating to bamboo supplies, but no assessment order or completed demand against the Forest Department was placed on record. On those materials, the notice could not stand and was quashed, while leaving open the possibility of any future demand being raised in accordance with law. Case-Laws VAT and Sales Tax Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268579