https://www.taxtmi.com/caselaws?id=376638 A notice issued under Section 45 of the Karnataka Value Added Tax Act, 2003 was treated as a recovery notice for tax arrears against the defaulter concern, not as a garnishee notice against the petitioners. The Court noted the respondents' stand that no garnishee notice had been issued to the petitioners and indicated that any independent action by the bankers on a departmental communication would have to be clarified with the bank. It then directed the bankers not to proceed against the petitioners' accounts in terms of that notice, giving the petitioners limited protection from coercive account action. en-us Thu, 21 Feb 2019 00:00:00 +0530 Thu, 14 Mar 2019 07:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376638 A notice issued under Section 45 of the Karnataka Value Added Tax Act, 2003 was treated as a recovery notice for tax arrears against the defaulter concern, not as a garnishee notice against the petitioners. The Court noted the respondents' stand that no garnishee notice had been issued to the petitioners and indicated that any independent action by the bankers on a departmental communication would have to be clarified with the bank. It then directed the bankers not to proceed against the petitioners' accounts in terms of that notice, giving the petitioners limited protection from coercive account action. Case-Laws VAT and Sales Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376638