https://www.taxtmi.com/article/detailed?id=9166 Garnishee powers under the GST recovery regime permit third party payment requisitions only where there is an amount payable under the Act or Rules. If a taxpayer disputes the computation or leviability of interest claimed for delayed tax payment, that interest must be calculated, intimated and adjudicated through the assessment process before it can be treated as an amount payable and recovered via garnishee measures against bankers or other third parties. en-us Mon, 11 May 2020 10:53:39 +0530 Mon, 11 May 2020 10:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9166 Garnishee powers under the GST recovery regime permit third party payment requisitions only where there is an amount payable under the Act or Rules. If a taxpayer disputes the computation or leviability of interest claimed for delayed tax payment, that interest must be calculated, intimated and adjudicated through the assessment process before it can be treated as an amount payable and recovered via garnishee measures against bankers or other third parties. Articles Goods and Services Tax - GST Mon, 11 May 2020 10:53:39 +0530 https://www.taxtmi.com/article/detailed?id=9166