https://www.taxtmi.com/caselaws?id=279749 The court held that the petitioner company and the proprietorship concern were distinct entities, with the petitioner not inheriting any liabilities from the concern. Garnishee notices issued by the Revenue were set aside due to lack of proper assessment. Recovery under Section 87 can only occur after an adjudicated liability is established. Writ petitions were allowed, and Revenue's writ appeals were dismissed. The petitioner company was given liberty to seek refunds for amounts collected coercively from its clients. en-us Thu, 09 Nov 2017 00:00:00 +0530 Thu, 04 Apr 2019 06:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279749 The court held that the petitioner company and the proprietorship concern were distinct entities, with the petitioner not inheriting any liabilities from the concern. Garnishee notices issued by the Revenue were set aside due to lack of proper assessment. Recovery under Section 87 can only occur after an adjudicated liability is established. Writ petitions were allowed, and Revenue's writ appeals were dismissed. The petitioner company was given liberty to seek refunds for amounts collected coercively from its clients. Case-Laws Service Tax Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279749