https://www.taxtmi.com/caselaws?id=351420 A writ court cannot grant tax-payment instalments or keep a garnishee order in abeyance where the statutory scheme requires monthly returns with proof of payment and contains no provision for instalments. A dealer who collected tax from purchasers but failed to remit it in time could not claim equitable indulgence, particularly where the earlier refusal of further relief was not fairly disclosed. Retention of tax collected on behalf of the State was treated as unjust enrichment, and suppression of material facts defeated discretionary writ relief. The HC therefore held the instalment direction and abeyance of the garnishee order unsustainable, set aside the writ order, and allowed the appeal. en-us Mon, 06 Nov 2017 00:00:00 +0530 Thu, 28 Jun 2018 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351420 A writ court cannot grant tax-payment instalments or keep a garnishee order in abeyance where the statutory scheme requires monthly returns with proof of payment and contains no provision for instalments. A dealer who collected tax from purchasers but failed to remit it in time could not claim equitable indulgence, particularly where the earlier refusal of further relief was not fairly disclosed. Retention of tax collected on behalf of the State was treated as unjust enrichment, and suppression of material facts defeated discretionary writ relief. The HC therefore held the instalment direction and abeyance of the garnishee order unsustainable, set aside the writ order, and allowed the appeal. Case-Laws VAT and Sales Tax Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351420